Yes, you can overpay in the first quarter and reduce the payment in subsequent quarters, but there is no need. Your taxes are calculated as if your earnings were evenly distributed over the entire year.
If you pay estimated taxes in 2021, and you didn't have to. You will see your payment refunded to you on next years tax return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
