My husband and I both did a large Roth conversion on December 20,2024 from our IRAs . I will owe a significant amount of tax for 2024. I have had small amounts withheld from my husband's and my social security and a small amount from a pension my husband gets but I missed paying 100% of our 2023 total tax liability by $1,320. My question is how to best avoid penalty and interest charges. Should I make the estimated payment on 1/15/2025 for what I estimate to be 90% of my 2024 tax liability or can I just pay the $1,320 that I am short to have paid 100% of our 2023 tax liability.
