I think the law is pay 100% of what you owed last year.
Here's what I found.
"How Much Federal Tax Should I Pay?
If you are a calendar year taxpayer and you have to make estimated tax payments, you have until January 15th following the close of your tax year on December 31st to make sure your estimated tax liability is paid.
Your total tax payments must add up to the lesser of these two amounts:
90 percent of the tax you estimated that you will owe for the current year, or
100 percent of the tax you owed for last year
Total tax payments includes any tax withholding on any paychecks, investment income, pensions, or any other income you receive (or your spouse receives, if filing jointly). If the difference between any withholding during the year, and the amount computed in the paragraph above is $1,000 or more, it must be made up with estimated tax payments."
I'm not an accountant nor have a stayed at a Holiday inn, so verify that statement.
I'm self employed and I just split my tax liabilty from the previous year by 4 and that's what I pay.
I over paid my quarterlies for 2016, because I had a lot of college expenses and college credits, and I think our income was down. So it may not be ideal to pay 100% but it is easy for me.