For the January deadline, figure out your "safe harbor" calculation for 2025 i.e. during the year you need to have paid thru withholding or timely (usually quarterly) estimated taxes (ES), the smaller of: 100% of your 2024 tax (110% if AGI > 150k or 75k if filing MFS), or 90% of your 2025 tax.
The deadline for Q4 ES payment to meet the safe harbor is due 1/15/26, and then you owe the balance of your tax by 4/15/26.
However even if you pay by January to cover your safe harbor, you may still have a penalty by default if you didn't pay ES throughout the year; by default IRS assumes all your income is earned evenly by quarter and the ES payments need to line up with those. You can file Form 2210 Annualized Income method to show how the timing of the income and ES by quarter line up, and hopefully if the withdrawal and ES payments were both in Q4 you may be able to reduce or eliminate the penalty.
When you prepare your filing, keep eye on line 38 on Form 1040 for the penalty calculated by default, and under Other Tax Situations / Underpayment Penalty you can work thru the AI method to try and reduce it.
See Form 2210 for more info, and Lines 1-9 for the safe harbor calculation.
