@imi138 but in effect you are expecting the IRS to pay you interest because you want to be charged less. It's the same thing. doesn't work that way
The IRS assumes that the tax liabiltiy and the withholdings occur equally each quarter and then applies the payments when they are actually received. that is simply the way it works
if your income is "lumpy" you can complete form 2210 and do the quaterly math which could reduce the interest you owe.
