Opus 17
Level 15
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Deductions & credits

Correct.  Make the full estimated payment by January 15.  Then, when you file your tax return, include form 2210 schedule AI, which is the "annualized income" method for calculating the penalty.  The annualized income method shows the IRS that your income was not evenly distributed over the year, but that your payments plus withholding for each quarter were appropriate for your income in that quarter. 

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