There will be no federal penalties for not prepaying enough taxes for 2025 if withholding
1) and timely estimated tax payments equal or exceed 90% of your 2025 tax or
2) and timely estimated tax payments equal or exceed 100% of your 2024 tax (110% if your 2024 adjusted gross income was more than $150K) or
3) the balance due after subtracting taxes withheld from 90% of your 2025 tax is less than $1,000 or
4) your total taxes are less than $1,000
the lower of 1 or 2 are your required annual tax payments. 1 is difficult to know until the year's end so generally option 2 is the safer option. under the simplified method 25% of the estimated taxes must be paid in each quarter by 4/15, 6/15, 9/15, and 1/15/26. unless you can show otherwise 25% of your annual withholding is assumed to occur in each period.
failing this and being subject to penalties you can use the annualized installment income method. 2210 page 3. this requires knowing your income and deductions thru 3/31, then 5/31, then 8/31. 12/31 comes from your return. if you can increase withholding to meet any exceptions then paying estimates is not required.
https://www.irs.gov/pub/irs-pdf/f2210.pdf
if you have a state income tax their laws will vary.
