IRA withdrawals are actually taxed at ordinary income tax rates and therefore would not be considered as part of the capital gains tax rates. You can still make the IRA withdrawals but they will be subject to ordinary tax rates.
As for 1040ES estimated tax payments, please see this link for guidance on how you can estimate your estimated taxes and make those federal estimated tax payments. You can also use the TurboTax TaxCaster to determine what your tax liability may be for 2025.
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