Depending on your filing status, your Adjusted Gross Income (AGI), and how you paid your taxes, you may be subject to an underpayment penalty even if you have paid in 100% of your prior year's tax liabilities. Here are two useful IRS links, the first link shows how you may dispute an underpayment penalty. Form 2210 is used to calculate underpayment penalties.
https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty
https://www.irs.gov/pub/irs-pdf/i2210.pdf
Basically, for most taxpayers, if your 2021 AGI exceeded $150,000, you are required to pay in 110% (not 100%) of your 2021 total tax liabilities or 90% of your 2022 total tax liabilities EQUALLY throughout the year. Withholdings are assumed to be paid equally (if they are not, you can adjust the withholding amount on Form 2210). But quarterly estimated taxes must be paid in 4 equal installments. You can't skip Quarter 1 and make it up in Quarter 2 without incurring an underpayment penalty.
