Quote Originally Posted by ATSMAN View Post
I am taking a much more cautious approach for 2018 estimated taxes for returns that have both W2/1099-R withholdings and ES. My recommendation is to keep the ES about the same as 2017 because the W2/1099-R withholdings were already adjusted by the payer.

I would hate to see a client in a situation where there balance due exceeds expectation and possibly get hit with a penalty!
I agree completely.
Unless you have some serious, and timely, feedback on a client's 2018 withholding you run the risk of putting the client in jeopardy if you "calculate" to reduce the estimates and their overall withholding goes down.
In many/most cases I have not been significantly modifying 2018 estimated tax amounts absent KNOWN changes to the overall 2018 tax picture.
(Aside from the fact that many clients have a high-grade hissy fit if they owe ANYTHING at tax time!)
And this is a completely separate issue from one where a client's tax liability for 2018 turns out to be much less than same for 2017, but their refund went down. . .and it's all your fault!!

FE