How does one calculate line 6 in NJ 2210 Exception 3? It reads:
Enter the portion of the Credit for Income Taxes Paid to Other Jurisdictions (line 44, NJ-1040) that is applicable to each period
Do we annualise this as well or do we use how much the credit was for the particular quarter given the amount of out of state income in the applicable period? I sufficiently overpaid taxes in Q1-Q3 even with no credit (the out of state income was intermittent starting in May), but a Q4 income increase may make an estimated payment later this week necessary.
