If in 2025 you do not have this kind of one-off rollover like in 2024, and your tax due in 2025 is already covered by taxes withheld (from payroll for example), then you are not required to make estimated tax payments in 2025.
[Edited 03/17/2025 1:27 PM PDT] (edited to add and emphasize that this should have read NOT)
@oblacksc
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