From the IRS:
Required Annual Paymentó Line 12c
On lines 12a through 12c, figure the total amount you must pay for 2020, through withholding and estimated tax payments, to avoid paying a penalty.
General rule. The total amount you must pay is the smaller of:
90% of your total expected tax for 2020, or
100% of the total tax shown on your 2019 return. Your 2019 tax return must cover all 12 months.
Special rules. There are special rules for higher income taxpayers and for farmers and fishermen.
Higher-income taxpayers. If your AGI for 2019 was more than $150,000 ($75,000 if your filing status for 2020 is married filing separately), substitute 110% for 100% in (2) above. This rule does not apply to farmers and fishermen.
For 2019, AGI is the amount shown on Form 1040 or 1040-SR, line 8b.