The AMT bracket for 2007 is lower than 2006 as a result lot of taxpayers may have to pay more taxes for 2007 for the same income in 2006. Congress may make a decision later in the year to adjust the rate but it will be too late to make any adjustment to withholdings. My question is, if my withholdings are similar to 2006 and the AMT adjustment does not happen which would mean I need to pay more taxes this year, then can I wait till the end of the year and then just make one Estimated Tax payment on January 15, 2008 to make up the difference. I only have salary income so usually do not make any estimated tax payments.