I was employed until 3/31, so taxes were withheld by that employer satisfying pay-as-you-go. I formed an LLC in May and my first invoices were in June, so technically no self-employment income in IRS's Q2 (4/1-5/31), hence I made no estimated tax payments for Q1 or Q2. I have now completed 1040-ES and calculated my estimated taxes owed for 2023, but it's not clear how to divide up that amount. Across the remaining 2 quarters? Or divide by 4 and then pay the Q1 and Q2 vouchers now, then the Q3 and Q4 vouchers as their due dates arrive? In either case, how do I avoid being assessed a penalty by the IRS when they receive the first 2023 payment this late in the year and interpret that I missed prior payments?
