Roth Conversion - Safe Harbor?

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Hello, looking for some expertise please.

I am SE. I am converting my traditional into a Roth in May 2010 and believe I need to pay the safe harbor amount based upon 100% of 2009 federal tax liability. (I earned < $150m).

Is the safe harbor amount based upon line 60 on my 2009 1040? Or is the safe harbor amount based upon line 75, what I actually wrote a check for?

Thx and God Bless
 

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