@dmertz wrote:
Tax withholding is treated as paid evenly throughout the year while estimated taxes are treated as paid when actually paid. By pay the tax via withholding from the IRA distribution, portions will be applied to earlier tax quarters.
I believe this is only true if you use the annualized method on form 2210. If you don't, I believe this still counts as an underpayment. (For example, if you sell stock or your house and have a large capital gain in December, it is not enough to make a January 15 payment unless you also use the annualized method on form 2210. I have seen other questions here posed by taxpayers who were penalized for this situation.
