Deductions & credits

no, the irs is generally not accepting returns until 2/12/2021.  if you won't owe without the 1/15 payment then don't pay it. if you'll owe and know how much only pay that amount. you don't have to mail in an estimate if you owe.  you can use IRS Direct Pay https://www.irs.gov/payments  

 

 

there won't be any underpayment penalties if the amount you have withheld by 12/31 and pay in on estimates by 1/15/2021 are 90% of your 2020 tax. 

or 100% of 2019 tax (110% if 2019 AGI over $150,000)