As VolvoGirl said, the US tax system is generally pay as you go, but there are several safe harbors. If the distribution was in January 2023, you did not have sufficient taxes withheld or make an estimated tax payment by April 18, 2023 and you do not qualify for one of the safe harbors, annualizing income on Schedule AI of Form 2210 is likely to increase the penalty rather than decrease it. Annualizing helps when income is greater later in the year, not earlier in the year.
