The IRs expects to be paid when you receive the money. However, they base the amount that you owe for each year on the amount that you owed the prior year.
So it may be ok. Depends on how much you owe. If the amount is a lot then the IRS may charge you a penalty for not making an estimated payment when you receive it.
But - most importantly - the IRS views taxes withheld on a W2 or a 1099 to have been paid equally every day of the year. Even if the taxes were all withheld in December. The smartest play here is to have the broker that is handling the transfer for you withhold the taxes for you and then you're all set. It won't matter to the IRS what date you pulled the money out. You'll be covered.
@rogersdan164
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