the safe harbor rules are (which mean if you meet any one of them there will be no underpayment of estimated tax penalties)
if withholding and
a) timely estimated tax payments equal or exceed 90% of your 2024 tax or
b) timely estimated tax payments equal or exceed 100% of your 2023 tax (110% if your 2023 adjusted gross income was more than $150K) or
c) the balance due after subtracting taxes withheld from 90% of your 2024 tax is less than $1,000 or
d) your total taxes are less than $1,000
state laws differ
if you do not meet any of the exceptions making an estimated tax payment now will probably reduce your penalties. For computimg penalties estimated tax payments count only when made whereas for withholding y/o/u can use either 1/4 of the annual total for each period or actual. the periods are 3/31,5/31,8/31,12/31
estimates are due by the 15 day following the end of the period.
it i doubtful that the annualized income installment method (AIIM)would help you if you do not meet any exception.
But you can certainly try it when doing your return
a brief summary of the AIIM
income and deductions for each period are annualized by multiplying by a factor for each period to arrive at annualized taxable income. taxes are computed for each period and then deannualized by multiplying by another factor for each period. for more info review form 2210 Schedule AI on page 3
https://www.irs.gov/site-index-search?search=2210&field_pup_historical_1=1&field_pup_historical=1
