Thanks for your question, @jcarchila! The simplest thing to do is to pay in 100% of your 2022 tax liability from Line 24 of your Form 1040 (110% if f you make over $75,000 as a single filer, or $150,000 if married filing jointly, in self-employment income.) Since you missed the first two payments, I would pay in 75% of that number before September 15, and the remainder before January 15. This amount is a "safe harbor" that will prevent the IRS from assessing an underpayment penalty (though you might still get a smaller penalty due to the first two payments being late). However, don't forget to count any other tax payments you make. For example, if you have tax withheld from a job. This will reduce the amount you need to pay.
Hope this helps, please let me know if not!
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
