The IRS rule is that you must pay taxes as you go for the current tax year with either withholdings or estimated tax payments. As you stated, you received a large refund for the Federal and State returns then you had adequate withholding for the tax year. The projection of the estimated tax due would be based on the tax liability for the previous year.
To avoid an underpayment penalty, the estimated tax payments for the year would need to equal 100 percent of your previous year's taxes. Or if your last year's adjusted gross income was more than $150,000 (or $75,000 for married people and filing separate returns last year), you will be required to pay 110 percent of the previous year's taxes.
Again, if you have adequate withholdings, you will not be required to make estimated tax payments.
@Topher22__
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