here are the federal rules to avoid penalties
There will be no federal penalties for not prepaying enough taxes for 2023 if withholding and
a) timely estimated tax payments equal or exceed 90% of your 2023 tax or
b) timely estimated tax payments equal or exceed 100% of your 2022 tax (110% if your 2022 adjusted gross income was more than $150K) or
c) the balance due after subtracting taxes withheld from 90% of your 2023 tax is less than $1,000 or
d) your total taxes are less than $1,000
state laws differ
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the reason for the 2023 estimates - my guess is that your adjusted gross income went over $150,000 for 2022 while your withholding & estimates exceeded the safe harbor requirement (b) above for 2022 because it was based on 100% of 2021 taxes but now you must reach the 110% threhhold.
