The IRS doesn't know what your return will be for 2023 and really doesn't care until you file and underpay. Some taxpayers prefer to pay the penalty for various reasons. You'll need to pay estimates and if you don't the IRS will not tell you but you will owe penalties.
the simplest way to meet the prepayment requirements is to have withheld from your 2024 pension payments 100% (110% if your 2023 adjusted gross income was over $150,000) of your 2023 tax. This can be reduced if you have taxes withheld from other sources.
or you can pay estimates each quarterly 25% (27.5% if 2023 AGI over $150k) of your 2023 tax
payments due 4/15, 6/17, 9/16 and 1/15/2025
also, you can combine methods. some withholding and some estimated payments
each period you must meet the % threshold.
