If your quarterly withholding and estimates in 2023 are at least 100% / 4 = 25% ( 110% / 4 for certain high income taxpayers) of your 2022 tax, there will be no penalty on your 2023 tax return, regardless of any amount of 2023 income.
you are protected against a sudden capital gain or other income spike during the year.
you know your prior year's tax when you file by April 15, which is also the first estimated tax payment due date.
This is the simplified method that eliminates 2210 Schedule AI.
Sorry this won't help you this tax season.
