您還可以在 1 月 15 日最後一次付款時避免 Penalty，making 預估稅款總額 payment 至少等於去年全額納稅義務的 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
如果您今年的稅額遠高於去年，請在 1 月 15 日之前繳納預計稅款總額， = 去年應納稅額的 110%。 您還可以避免處罰。 不需要逐季度做事情，因為你有最後一次機會做對。我們每年都這樣做，用 1 月 15 日付款來確保我們不會遭受罰款。
