sorry for some reasom I thought you wer alking about estimates for Illinois. for fedeal basically the same rules apply for federal
depending on your 2024 Federal tax, you could still have a penalty for failure to make estimates the first 3 quarters.
if you have Federal withholding that could be increased for the year to make you penalty proof (100% of 2023 tax AGI less than $150K). even though the withholding would occur late in the year, under Federal law 1/4 of the total can be assumed to have been paid each period. This is not true with estimates. They only count on the date of payment.
