Yes, you would have to re-calculate the safe harbours for 2025 to make sure you qualify- TurboTax calculates the Estimated Tax Payment coupons included with your return based on your 2024 tax liability, so that will qualify you for the safe harbour. However, if you do wait until December, you will use the annualized method next year to place the income in the fourth quarter so the estimated tax payment would not be due until January 15th. @nicanor_65
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