However, to base it on when you receive the income instead of treating the income as received uniformly throughout the year, you'll need to prepare and file Schedule AI of Form 2210 which is quite complicated.
One of the safe harbors is that estimated tax payments don't need to be any more that necessary to avoid a penalty based on your previous year's tax liability (or for those with a higher AGI, 110% of that amount). If you paid no withholding or estimated taxes for 2021 and had no penalty, then you would not have a penalty for 2022 but with sufficient income in 2022 this could would be a concern for 2023. I myself make the estimated tax payments for early quarters based on the previous year's income even if I expect most of my income to come later in the year, then adjust my estimated tax payments for the later quarters downward if I've already paid enough for the year. The last payment for the year is due January 15 of the following year (or January 31 if by January 31 you file your tax return and pay nay balance due), so you have a few weeks after the end of the year to determine how much your Q4 estimated tax payment needs to be to get close to covering your total tax liability
