Form 2210 requires evenly spread Estimated tax.
What is your 2022 tax ?
If you pay each period 25 % of that amount ( x 1.10 if your AGI is over 150,000)
you can avoid an underpayment of estimated tax penalty in 2023 regardless of income.
This is the prior year's tax rule for estimated tax.
April 15 is the 1st ES payment due date, not April 18.
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update: The Internal Revenue Service today reminded people that Tax Day, April 18, is also the deadline for first quarter estimated tax payments for tax year 2023.
@TheWisdom
