Withholding from a paycheck or a retirement/IRA account is considered taken in even quarterly distributions even if you take it all in December unless you wish to use the actual amounts per month ... so if you make the payment all in January this may make a difference as opposed to all in Dec ... this is a common income tax strategy folks have used for years. Review the form 2210 AI instructions for line 19 :
When figuring your payment dates and the amounts to enter on
line 19 of each column, apply the following rules.
• For withheld federal income tax and excess social security or tier
1 railroad retirement tax (RRTA), you are considered to have paid
one-fourth of these amounts on each payment due date unless you
can show otherwise.
https://www.irs.gov/pub/irs-prior/i2210--2019.pdf
