I'm amending 2018 return, going for owing a small amount to showing a refund. What to do about est. payments? Pay the ES generated by original return or the amended one?

[MichaelMc · Accepted solution]

Unless the difference created by the amendment to your 2018 tax return is significant and is expected to be recurring, my professional experience tells me to leave them alone. There is a reason they are called estimates; you are making a good faith effort to deposit the required percentage of your taxes on a pay-as-you-go basis. Either set of estimates can be relied upon to achieve that goal.

[mark-szuchman]

Thanks. The change goes from owing $300 to a requested refund of $2600 (omitted IRA conversion issues), so it's not recurring (God forbid). Does this change your opinion?

[MichaelMc]

It reinforces my opinion; stick with the estimates generated when the one-time event was not factored in.