If my 1099 nec earnings are earned in first half, can i pay estimated tax for those earnings equally across four quarters ?

[LeonardS]

No,  the U.S. tax system operates as a pay-as-you-go system. What this means is that you must pay your taxes as they occur.  For example, If your estimated tax payment for any quarter is less than the amount required for the income earned you will incur an underpayment penalty.  This penality is not deleted by any future estimated tax payments even when the estimates exceed the minimum required to avoid a penalty for the quarter.

[tcroker]

thank you for the prompt and thorough explanation