I've seen similar posts but I am still a bit confused on the timing and the possible penalty with the answer that was provided:

"Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits or if they paid withholding and estimated tax of at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year (line 24), whichever is smaller.

As long as you pay in and/or have withheld enough tax to equal 100% of the prior year's tax liability there will be no penalty and you have until the due date of the 2022 return to pay the tax (with certain exceptions)."

 If I am just realizing now that I am behind and make a quarterly payment in September, am I considered late with what I should have had withheld earlier in the year? Or is it that as long as I am caught up between additional withholding and one quarterly payment (can I make just one?) by the end of the year there will not be a penalty?

Thank you!