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Thank you so much.  So looking ahead to 2019, we plan on doing a large Roth Conversion and we are thinking about waiting to pay the tax until we file our 2019 return rather than doing quarterly or drastically increasing payroll withholding.  As long as we have enough withheld to match our 100 percent of our 2018 tax liability, we would again be protected from penalty and interest if I am correct?  The State of Michigan states they also follow these same IRS guidelines for exclusion of penalties as well.