At least 90% of your tax
liability for the year must be paid throughout the year by withholding
and/or installments of estimated tax. Declarations are provided for
paying current state income tax in excess of the amount withheld from
wages and other sources of income. This is required of individuals,
estates, and trusts whose tax liability exceeds $150, with an exception
for Farmers and Fishermen filing by March 1. If you filed an estimated
tax form last year, a new one will be sent to you automatically. If you
need to file for the first time, contact our office and request FORM
760ES.