The estimated payment should reflect the income earned in each period when it is being paid by the individual as opposed to being withheld. The first quarter should reflect the tax for that period. In your case, the full amount calculated for quarter 1 should be paid by April 15th. TurboTax will provide vouchers with equal payments for each estimated payment period. You can manually change the amount needed to make your payment after printing. You can also use the federal 2025 Form 1040-ES to fill out the .pdf for printing.
The IRS system is 'pay as you go'. This means when you make money, they want the tax dollars. Withholding is treated differently and considered to be paid equally throughout the year regardless of when it actually occurred. On the other hand our individual payments are counted when they are paid.
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