the prior year tax exception is 100% of the tax unless AGI over 150K then its 110%. however for this safe harbor to work 1/4 of the prior year's taxes must be paid in through withholding and/or estimated tax payment for each tax period. they are 4/18/2022, 6/15/2022, 9/15/2022 and 1/17/2023/
another possibility is 90% of 2022 tax, same due dates. only 22.5%, of the total 2022 taxes needs to be paid in each period so you end up with 90% paid in
another possibility is the annualized installment method. but that can become complicated because yo must, on your own compute the tax due for each period taking into account all 2022 tax laws regarding tax rates.
