Yes, if you are a "higher income taxpayer." If your adjusted gross
income (AGI) for 2017 was more than $150,000 ($75,000
if your filing status for 2018 is married filing separately), you would need to pay in at least 110% of your 2017 tax under the General Rule to avoid an underpayment penalty. This rule doesn’t apply to farmers or fishermen.
It's actually not a change from last year, because the 2017 1040-ES instructions had the same information for higher income taxpayers. Other taxpayers only need to pay in 100% of last year's tax to avoid a penalty.
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