You must pay your estimated taxes on time for each of the four periods to avoid any penalties. If you pay more in quarter 2 because you were late in quarter 1, you may have a refund at the end of the year but you will still be hit with a penalty for being late. You can find more information on this topic at:
https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
Best wishes,
ShannonD
