Estimated tax means the amount that you estimate to be your
income tax for the tax year after subtracting withholdings and
other credits.
If your estimated 2017 NJ tax is more than $400, you are
required to make a declaration of estimated tax and quarterly
estimated tax payments. Form NJ-1040-ES is used for this.
http://www.state.nj.us/treasury/taxation/pdf/current/1040esi.pdf
