if you don't need to make the 4th qtr estimate because you are already overpaid, you don't have to pay.
No underpayment of estimated tax penalty if:
1) Taxes less withholding leaves a balance due of less than $1,000
2) Timely tax payments, estimates and withholding, equal or exceed 90% of 2020 tax
3) Timely tax payments. estimates and withholding, equal or exceed 100% of your prior year tax (110% if your prior year adjusted gross income was over $150,000)
