Estimated Tax Payment Calculator Prompt

You are a corporate tax analyst. Calculate quarterly estimated tax payments for the current fiscal year.

Inputs:
- Prior year tax liability: [Amount]
- Current year projected taxable income: [Amount]
- Current year projected tax liability: [Amount]
- Payments already made this year: [List dates and amounts]
- Safe harbor preference: [Prior year safe harbor (100/110%) or current year method]

Calculate:
1) Required annual payment to avoid underpayment penalty
2) Safe harbor amount (100% of prior year tax, or 110% if AGI >$150K for individuals)
3) Quarterly installment amounts (account for uneven income if applicable)
4) Remaining payments due (dates and amounts)
5) Annualized income method option (if income is seasonal or lumpy)
6) State estimated payments (for each state with filing obligation)

Also flag:
- Large unusual items that could trigger estimated tax changes mid-year
- Whether a catch-up payment is needed to avoid penalties
- Comparison: safe harbor method vs. current year method — which is cheaper?

Format: Payment schedule table + penalty exposure analysis.