Ok without knowing the numbers but if your 2025 income is 6x what it was in 2024 then I would think you can safely pay quarterly ES based on your 2024 tax (ie 100% of 2024 tax, or 110% if 2024 AGI > 150k depending filing status), take a bit of penalty on Q1, and earn 4% interest on the rest you owe til Apr 2026.
Lines 1-9 of Form 2210 give the safe harbor calc.
the annual penalty rate is 8% but it’s a quarterly calculation and in this scenario the penalty on Q1 miss that is caught up in Q2 is only on a quarter of your total ES and only for about a quarter of the year ie 8% x 0.25 x 0.25 x total ES (approx).
