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Just to be sure... If Line 24 ("Total Tax") on the 2020 1040 is the amount on which to multiply by 110% to get my minimum amount of estimated taxes to pay for the 2021 tax year, what taxes are included in the 110% amount?  My projected "Self Employment Taxes" + my W-2 spouse's projected to be withheld amounts of FIT + Medicare Tax + SS Tax?  I was a little unclear if my spouse's Medicare and Social Security taxes counted in the 110% formula.  Thanks!