If your estimated tax payments for the earlier quarters were less than the amount needed based last year's tax liability, since a majority of your income was in the later part of the year, you will minimize the underpayment penalty for 2024 by annualizing income on Schedule AI of your 2024 Form 2210. For 2025 you might consider making sufficient quarterly tax payments to satisfy the safe-harbor requirement based on your 2024 tax liability.
