您还可以在 1 月 15 日最后一次付款时避免 Penalty，making 预估税款总额 payment 至少等于去年全额纳税义务的 100% or 90% of current year tax, whichever is the less.
https://www.google.com/search?client=firefox-b-1-e&q=how+to+avoid+estimated+tax+penalty
Penalty for underpayment of estimated tax Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller.
https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
如果您今年的税额远高于去年，请在 1 月 15 日之前缴纳预计税款总额， = 去年应纳税额的 110%。 您还可以避免处罚。 不需要逐季度做事情，因为你有最后一次机会做对。我们每年都这样做，用 1 月 15 日付款来确保我们不会遭受罚款。
