If your quarterly withholding plus estimates for 2025 are at least 100% / 4 = 25% ( 110% / 4 for certain high income taxpayers) of your 2024 tax, there will be no penalty on your 2025 tax return, regardless of any jump in income.
you are protected from a sudden capital gain or spike in income e.g. Roth conversion.at year end.
you know your prior year's tax when you file by April 15, which is also the first estimated tax payment due date.
@Taxstar58
