See https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty
Avoid a Penalty
To avoid a penalty, pay your correct estimated taxes on time.
You may avoid the Underpayment of Estimated Tax by Individuals Penalty if:
- Your filed tax return shows you owe less than $1,000 or
- You paid at least 90% of the tax shown on the return for the taxable year or 100% of the tax shown on the return for the prior year, whichever amount is less.
