There is a rule to avoid penalties based on the prior year's tax. it seems like your 2022 adjusted gross income was over $150K. then this rule says that 2023 estimates and withholding must be 110% of the 2022 tax to avoid penalties regardless of what the 2023 taxes are. so if 2022 AGI is over $150K and taxes are $80K you must pay in a total of $88K to avoid penalties should your 2023 taxes be more than that. you would not owe underpayment penalties even if your liability zoomed to $1 million. if 2023 taxes are less then you've overpaid and get a refund.
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another rule to avoid underpayment penalties is to timely pay in 90% of that year's tax. so if the 2023 tax was $90 the required timely payments are $81K. the obvious problem with this is you really don't know what your 2023 taxes will be until you prepare your return.
