i applied my 2020 refund as credit to 2021 taxes. am i required to submit a 1040ES form for a quarter in which my estimated tax due is covered by my credit balance for that quarter--i.e. the estimated amount due is $1,500 and i have $3,000 credit available1040ES? Where can i find the rules/procedures governing that situation (it is not discussed in the 1040ES instructions)? thanks for the help.
