I applied a large enough portion of my 2024 Federal tax overpayment to my 2025 estimated tax to equal my total 2024 tax. Will this satisfy the IRS rule (from Pub. 505) that estimated tax payments are not required if my "income tax withholding and refundable credits will be at least 100% of the tax shown on the 2024 return"? I anticipate that my 2025 income will be greater than 2024 and need to know if I need to make estimated payments based on the higher income. Obviously, I don't want to if I don't need to.
