if your withholding (possibly zero) plus estimated tax adds up to the tax you paid last year (110% for high earners) then you will not have any penalties.
This is a number you know (that is, you will know, by April 15, which is the first ES date).
But, you must pay at least 25% of this on or before each ES due date.
The IRS Form 2210 doesn't care that your income is erratic; take the money from savings.
you won't have to use Schedule AI.
How does that sound to you?
