2023 Withholding or Estimate Payments

[RWG1950]

As I understand this, tax withheld counts as if paid monthly over the tax year, so tax withheld in December is treated as if paid equally over the 12 mos.
If this is true, could a taxpayer who normally would need to make estimate payments, ignore them and have one large amount of tax withheld in
December from their IRA RMD to cover the tax for the 100% / 110% safe harbor and suffer no ill effects ?
Thanks for comments.

[BOB W]

That's the way I understand how it will work.

[Rapid Robert]

Yes to the question, as previously reply states.

"tax withheld counts as if paid monthly over the tax year,"

Not exactly. That would actually work against you if true.

"For withheld federal income tax and excess social security or tier 1
railroad retirement tax (RRTA), you are considered to have paid
one-fourth of these amounts on each payment due date unless you
can show otherwise."

[Snaggletooth]

They cannot asses a 2210 penalty if the December withholding exceeded the period amount required.

[FEDUKE404]

They cannot asses a 2210 penalty if the December withholding exceeded the period amount required.

The way I understand things is taxes WITHHELD (W2 / 1099R / etc) are always treated as if paid uniformly throughout the tax YEAR without any "period amount" considerations.
(There may be a separate concern for FICA quarterly issues. . .but that's not really "income tax" in nature.)
As always, I could be quite wrong.
I don't really lie awake at nights worrying about such.

[Snaggletooth]

They cannot asses a 2210 penalty if the December withholding exceeded the period amount required.

[terryats]

I've been doing that for several years. I take a large federal and state withholding from my December RMD, and make no estimated payments. I also do that for a few of my clients. I'm not sure how much longer before the IRS has the financial intuitions start to put a date on the RMD's

[Rapid Robert]

"how much longer before the IRS has the financial intuitions start to put a date on the RMD's"

My curiosity got the better of me -- what would be the purpose of requiring a specific calendar date? It wouldn't change anything, similar to how W-2s do not have specific dates.