Back in January I rolled my previous employers traditional 401k into my Roth IRA. I'm not going to make either of the safe harbor requirements this year with my payroll withholding since my income is way down from last year. Is it too late to make an estimated tax payment on my roth conversion? Was I supposed to make a payment in January? Will I get a penalty if I make the payment now? Can I fulfill the safe harbor by making estimated payments, or do those have to come from payroll withholding?
