Can I avoid quarterly estimated tax payments by using an equivalent amount of withholding on my IRA RMD at or near year-end for my State (Calif.) also?

[VinoTJs]

Or is this ability dependent on the particular IRA sponsor/trustee?

[Cindy0H]

Yes, you can try to do that. You would want to annualize your income to show that the income was not spread out evenly throughout the year. I am able to tell my financial institution when I want the RMD.

The annualized income installment method calculates a taxpayers' estimated tax installment payments and helps to decrease underpayment and penalties incurred due to their fluctuating income. ... Through the use of the annualized income installment method, taxpayers may more accurately estimate their taxes.

If you have other questions about this, ask in the comment section below.

[dmertz]

There is generally no need to annualize since, by default, tax withholding is treated as having been withheld in equal parts in each of the tax quarters, same with the income.  Annualizing might only be beneficial if overall withholding was insufficient to cover the tax liability.  Annualizing when most of the tax withholding was in the 4th quarter would likely make things worse if much of the income was earlier in the year.

[VinoTJs]

Thank you, dmertz, for confirming my thought that the answer given was definitely not on point.