Thanks very much. Your link suggests "If the adjusted gross income shown on the return of the individual for the preceding taxable year beginning in any calendar year exceeds $150,000, clause (ii) of subparagraph (B) shall be applied by substituting “110 percent” for “100 percent”.
As for your #3, my AGI will not exceed $150,000, so I am going with the belief that the100% prior year tax liablilty paid amount applies to me vs. the 110% amount.
