The following is the general “safe harbor” rule that you could use since you know exactly what the 2022 tax liability was ...
You must pay estimated tax for 2023 if both of the following apply.
- You expect to owe at least $1,000 in tax for 2023 after subtracting your withholding and tax credits.
- You expect your withholding and tax credits to be less than the smaller of:
- 90% of the tax to be shown on your 2023 tax return, or
- 100% of the tax shown on your 2022 tax return. Your 2022 tax return must cover all 12 months.
Note: If your AGI for 2022 was more than $150,000 ($75,000 if your filing status for 2023 is married filing a separate return), substitute 110% for 100% in (2b)
