@pelicanassets
You do not need to worry about this figure unless you are a farmer.
This figure will only be used by those filing as a farmer and is used for purposes of determining a 2/3 test.
Farmers have special estimated tax provisions if they meet the 2/3 test.
So unless this applies to you, just ignore the figures.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
