Unless you need to annualize income on Schedule AI of Form 2210 to avoid an underpayment penalty because you did not have sufficient tax withholding and sufficient estimated tax payments throughout the year, your income is treated as having been received uniformly throughout the year, so sufficient equal estimated tax payments for each of the 4 quarters of the year will avoid an underpayment penalty. If you do end up having an underpayment penalty and you made estimated tax payments equally in each of the 4 quarters instead of paying it for the Q1 tax quarter in which this large amount of income was actually received, annualizing income will not reduce your penalty.
