My husband and I retired in 2022 and had a substantial tax refund which we applied to our 2023 estimated taxes. I am confused about when and how much I should pay for estimated taxes for next year. We will have some taxes withheld from Social Security and a pension, so the remaining estimated taxes due is not very large. The 2022 refund was larger than 1/2 of our remaining estimated taxes due for 2023, so it covers the first 2 quarters of estimated taxes plus part of the third quarter's taxes. Does that mean I can skip the first 2 quarter's payments and start paying in the third quarter, or should I subtract the amount of the refund from the total estimated taxes owed, and pay 1/4 of that amount each quarter so that the 4 payments are equal? I am concerned that the IRS will see the different payment amounts for the different quarters and think I am underpaying for the first 2 quarters.
