Add up the monthly income received during a period of 12 months. Divide by 12, multiply by 3 for each quarter. There's your annualized income.
In your Pennsylvania return, say NO you don't want PA to calculate your Penalty. When 'Let's see if you earned the money unevenly' comes up, you can enter your quarterly calculated income, and you should not incur a penalty.
Be sure to pay your quarterly Estimated Taxes.
Here's more info from the PA Dept. of Revenue.
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