"As I know, IRS treat it as withholding taxes and treat it as paying evenly over the entire year. "
THis is true only for withholding, not for estimated tax payments,
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What is your 2024 tax ? do you have withholding taken in 2025?
If your total 2025 withholding alone is 100 % of that amount ( 110% if your 2024 AGI is over $150,000),
You don't need to make estimated tax payments. This is the prior year's tax rule.
If you got a 2024 refund this year and 2025 earnings are comparable then your 2025 withholding may already meet the prior year's tax rule
If you tell the custodian to withhold tax on IRA distribution, that can work also if you are retired.
@fuyunling
