You only need one way, the AI, because it uses the Last Year's Tax Safe Harbor if less than your annualized amount, and if your income is higher than last year and comes late in the year you KNOW the AI is better. Trying to estimate full year's income to use the 90% of Current Year's Tax Safe Harbor in advance is NOT *safe* and shouldn't be used until the year is over. Again, if your income bunches up in December you KNOW the AI Method will compute lower installments in April, June and September than the 90% (un)Safe Harbor. ed >>