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My income during the year is uneven. The major part of my income is received during the fourth quarter when I take RMD and also do Roth conversions. I pay estimated taxes during the fourth quarter.

How can I document this to the IRS so that I can avoid the penalty for not paying estimated taxes during the first three quarters?

Thanks.

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The IRS accounts for this with Schedule AI - Annualized Income Installment Method which is part of Form 2210:

If your income varied during the year because, for example, you operated your business on a seasonal basis or had a large capital gain late in the year, you may be able to lower or eliminate the amount of one or more required installments by using the annualized income installment method. Use Schedule AI to figure the required installments to enter on Form 2210, Part III, line 10.

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