One of my favorite expressions is …”it is easier to make five nickels than one quarter”. This applies in the case of estimated payments. You can make more than four payments a year. Send one a month or every time you receive a big check write the IRS and the state a check before you spend it all. Take their cut off the top. For example $500 is easier to absorb out of cash flow than $1500.
The results…..frequent estimated payments add up. Like I said, it is easier to make five nickels than one quarter.