@DaveF1006 I believe using an earlier date for 2023 estimated taxes under the circumstances mentioned by the questioner complies with the spirit of the law and the questioner can safely sign the 1040 that the tax return was correct and complete to the best of his/her knowledge and belief.
One of the first things most IRS agents request during an examination is a copy of the taxpayer's paper copy of the tax return as all the agents have is an electronic copy. The paper copy of the 1040 does not show the date of the ES tax payments unless a 2210 is included. But no 2210 should be prepared with the 1040 under this circumstance. That is because, based on the question asked, the ES payments were made timely. As a result, no underpayment penalties were due and, therefore, there is no legal requirement for the taxpayer to attach a Form 2210.
The backdating in this case is not to circumvent the tax law but to circumvent an error by TurboTax.
Until my recent retirement, in my almost 5 decades of practice before the IRS, I have never had any IRS agent asking for the ES taxes payment dates. Even if the dates of the payments were discussed during an examination, the questioner can safely tell the agent the ES taxes were paid in mid-October 2023. I simply don't see any risk here.
I would love to read any authoritative literature supporting your position.
