An alternative to making an estimated tax payment would be to obtain a distribution from the traditional IRA, have sufficient taxes withheld, substitute other funds (the funds that you would have used to make an estimated tax payment) for the portion withheld for taxes, then deposit into a Roth IRA as a 60-day conversion an amount equal to the amount distributed from the traditional IRA. Unlike an estimated tax payment, tax withholding is treated by default as having been paid uniformly throughout the year.
