if you wait to 2023 and do not have enough taxes paid in during 2022, you will be subject to underpayment penalties. TT created the vouchers because what you owed for 2021 was more than allowed under the exceptions to the underpayment penalty. of course if you expect 2022 income to be less, the estimates may not be necessary
underpayment penalty applies if your withholding and timely estimated tax payments are not 90% of 2022 tax or 100% of 2021 tax (110% if your 2021 AGI was over $150K
