You will not have an underpayment penalty if you pay at least 100% of your tax liability shown in the previous year's return (110% or AGIs greater than $75,000 for single and separate filers and $150,000 for married filing joint). You do not need to add FICA taxes to this amount.
The tax liability is shown on line 24 of your form 1040.
Please read this TurboTax article for more information.
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