I made sure to prepay 100 percent of the tax I'd paid in 2021 to avoid a penalty. "
If your 2022 AGI was over $150,000 then prepay 110% of the tax paid in 2022.
If your quarterly withholding and estimates in 2023 are at least 100% / 4 = 25% ( 110% / 4 for certain high income taxpayers) of your 2022 tax, there will be no penalty on your 2023 tax return, regardless of any jump in income.
You are protected from a sudden capital gain (e.g. sale of house) at year end .
You know your prior year's tax when you file by April 15, which is also the first estimated tax payment due date.
OR
you can use the "90% of 2023 tax" rule if you can accurately project your 2023 income and income tax.
See Form 2210.
@RaineB
