in general yes you can change estimated tax payments if your situation changes provided you still meet the minimum quarterly amounts needed for your final tax situation. To avoid underpayment penalty you need to have paid "timely" thru the year via withholding or quarterly estimated taxes, the smaller of 100% of your 2024 tax (110% if AGI > 150k), or 90% of your 2025 tax - this is your 'safe harbor' amount. TT will generate ES vouchers by default based on 2024 tax/withholding unless you provide 2025 estimates.
Generally, the payments need to be quarterly and even because the underpayment is calculated quarterly, your tax liability is assumed to be incurred evenly thru the year, withholding is assumed to happen evenly thru the year even if it varies (your W2 is just a total for the year, there are no dates), but estimated tax payments have a date and need to align with these quarterly dates.
If you underpay earlier in the year you can stop the penalty from accruing by later overpaying, but not eliminate it. This is how it's possible to get a refund when you file but still have a penalty if you didn't pay enough earlier in the year and left it to the end. Unless, if the underpayment occurs due to an unexpected increase in income such as a Roth conversion or capital gain, it is possible to pay for that later by increasing estimated taxes and using the "Annualized Income" method to show how the estimated tax lined up with the tax.
Conversely if you overpay earlier in the year it will carry forward and eliminate an underpayment in later quarters provided you've paid 50% of your 'safe harbor' by Q2, 75% by Q3 etc.
So if you are paying based on 90% of your tax and start out with a certain figure in mind, but something changes to make it smaller later in the year, you can then reduce or stop your ES later in the year provided you've met the minimum safe harbor amount by the end of each quarter. Overpaying earlier should generally not incur a penalty - the worst case if you overpay too early or too much it's just lost interest you could earn rather than giving the money to the IRS for free.
e.g. suppose no withholding and you start out assuming 20k tax liability, 90% of that is 18k so you plan to pay 4500 per quarter. Something changes to make it only 12k tax liability, 90%=10800 = 2700 per quarter. Cumulatively thru the year you need to hit 2700 for Q1, 5400 by Q2, 8100 for Q3, 10800 for Q4. Say you already paid 4500 for Q1, then you are overpaid in Q1 by 1800 and only need to pay 900 for Q2 ES, then 2700 in Q3+Q4.
Once you figure the safe harbor amount and keep that estimate in mind, it's easier to figure out the estimated tax you need, just keep in mind the quarterly requirement and if you err on overpaying earlier in the year you will avoid a penalty.
Keep in mind you can work thru this in Other Tax Situations / Form W4 and Estimated Taxes.
Not a CPA/expert just my 2 cents, hope this explanation and example helps.
