Anonymous
Not applicable

Get your taxes done using TurboTax

you are correct.  estimated tax payments are not  reflected until line12 

fyi line 8 is the lower of 90% of current year tax or 100% (in some case 110%) of last  year's taxes.  

lines 9 and 10 reflect the estimated tax payments and withholding  you were required to have or make

lines 11 and 12 reflect your withholding and actual estimated tax payments (total on line 13)

if line 13 exceeds line 10 there should be no penalties if estimates paid timely

if 10 exceeds 13 you didn't pay in enough.