Avoid underpayment penalty with quarterly estimated tax payments

Hi all:

 

In 2021, I avoided an underpayment tax penalty by withholding "extra cash" during the last few months of the year. In 2022, I was wondering if I can avoid an underpayment tax penalty with quarterly estimated tax payments instead of bumping up my withholdings again.

 

However, the "safe harbor" requirements in Form 2210 only mention "withholding taxes" (see line 6 in Form 2210). Would my quarterly estimated tax payments also satisfy the safe harbor requirements, and if so, where is this mentioned in the tax code/forms?

 

Thanks!