Estimated Quarterly Tax Payment for 2025

[Ski4]

A primary residence is sold 2024 which significantly increase the taxable income for that year.  No similar windfall income is anticipated for 2025.  Am I required to make extremely large quarterly payments in 2025 based on my unusual 2024 income situation (the sale of a primary residence)? 

[DoninGA]

No, if your 2025 tax return will not include an unusually large amount of taxable  income there is no need to file estimated taxes for tax year 2025.

[ThomasM125]

No, you need to pay in 100% or your previous year's tax or 90% (110% if income over $150,000/$75,000 MJ or single filer) of the current year's tax on a quarterly basis to avoid a penalty for late payment of tax. So, you can go off of this year's lower income to determine your estimated payments if any.