see the IRS rule

1. Use the Safe Harbor Rule: To avoid underpayment penalties, you can aim to meet one of the IRS's safe harbor rules:

   • 90% Rule: Pay at least 90% of your current year's tax liability through withholding or estimated tax payments.
   • 100% of Prior Year's Tax Liability: If your adjusted gross income (AGI) was less than $150,000 ($75,000 if married filing separately) in the prior tax year, you can avoid penalties by paying at least 100% of your prior year's tax liability through withholding or estimated tax payments.
   • 110% of Prior Year's Tax Liability: If your AGI was $150,000 or more ($75,000 if married filing separately) in the prior tax year, you can avoid penalties by paying at least 110% of your prior year's tax liability through withholding or estimated tax payments.