Retirement tax questions

Thank you for the response 🙂

We not yet file for divorce so in 2022 would be Married Filling Jointly. My wife would be making 1040-ES for Q3 and Q4 but my question in technicality of either how to make TT to "shift" tax payments or do I have to mail the return to IRS and attach an explanation? What I want is the software or IRS to use entire carry over in her name instead of mine.

Thank you