In the example above, $500 per quarter meets the safe harbor amount, provided that your wife has $3000 withheld throughout tax year 2019. What she has withheld for SS/Medicare does not factor in, but what you must pay in self-employment tax does factor in. (Which is included with the total tax figure on line 15).
Remember that you can always pay more tax, but you must at least reach $5000 this year.
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