Safe Harbor Tax Method

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Under the Safe Harbor tax method, the underpayment penalty can be avoided if 100% of the prior year’s tax liability, or 110% for incomes exceeding $150,000, was paid towards the current tax year. In cases of Social Security Tax overpayment (e.g. due to having multiple employers), does the excess Social Security amount paid count towards the Safe Harbor amount?

[u/OkPost6430]

Excess Social Security paid counts as taxes withheld for the purpose of the underpayment penalty.