to clarify "110% if your Adjusted Gross Income in previous years was over 75,000 if filing single or 150,000 if filing jointly"
the threshold for filing single is 150k also. it's 75k if married filing separately
from form 2210 instructions:
Higher income taxpayers. If your adjusted gross income (AGI) for
2023 was more than $150,000 ($75,000 if your 2023 filing status was
married filing separately), substitute 110% for 100% in (2) above
