When you file your 2023 tax return, if you paid before Oct 16th, use April 15th, if necessary, as the payment date for your first quarter 2023 payment because you paid on time. any excess will be applied to the second and third paymentsw.
Top up now to complete expected 2nd and 3rd payments on time.
" It seems to me at least 2022Q4 1040-ES extension is not considered?"
This is the last payment for 2022 taxes. I don't think IRS extended the deadline for this payment.
The disaster hit later.
@titi10402022
[Update: IRS extended the deadline for this payment, also.]
