IRS requires you to estimate your tax and pay as you go.
Since you are making less this year,
your estimated tax + withholding must add up to at least 90% of your 2023 tax.
You can still be penalized for underwithholding in a quarter if your four payments are not approximately equal i.e. 25% of 90%.
In that case, see Form 2210 for other calculation that might reduce your penalty.
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