under the tax laws to avoid underpayment of estimated tax penalties (UETP) for not having enough withheld and/or paid through timely estimated tax payments you must meet one of these two rules
timely payments must equal 90% of your 2024 tax or they must equal 100% of your 2023 tax (110% if your 2023 adjusted gross income was $150,000 or more). if you meet either rule there are no UETP even if you owe a significant amount when it comes time to file for 2024
estimated tax payments are credited on the date made. if you don't meet either rule above adjusting them now for investment income earned in the first 6 months might still subject you to UETP for the 3/31 and 5/31 periods.
you might be able to use the annualized income installment method to lower these penalties form 2210 page 3
