to avoid penalties for 2024 you must have enough withheld and/or enough in timely estimated taxes to meet either test.
1) 90% of 2024 tax
2)100% of 2023 tax (the 100% rises to 110% if your 2023 adjusted gross income was over $150,000)
estimated taxes are deemed paid for the period in which received while the default for withholding is 1/4 each period. you can use actual withholding for each period
