There are various ways accountants can use to calculate estimated tax; therefore, if you have worked with different accountants in the past, Heard's quarterly estimate may look slightly different than a quarterly estimate handled by your previous accountant.
Heard determines your quarterly estimates using the Safe Harbor method. We calculate each estimate by taking your prior year's tax liability (the amount you owed last year's taxes), dividing by 4, and adding some cushion based on your current year's business income.