under the default method, 1/4 of your annual taxes are due each quarter regardless of when the income is earned. so if you earned everything on 12/31/22 and paid the taxes by 1/15/2023 you would be subject to penalties for the first three quarters. there is also the annualized income installment method that allows you to compute quarterly taxes based on your actual income, deductions, other taxes, tax credits for each quarter. It's on page 3 of the 2210. In your situation, I would not recommend using it considering the penalty is only $10 and you might never be billed. if the IRS does bill you you can go back and use this method but it doesn't only reduce the penalties.
