By Q2 there's finally real current-year data, which makes it the first genuine checkpoint. What to review, why adjusting now beats a larger correction at year-end, and what it looks like in practice.
Dividing last year's bill by four is a habit, not a calculation. The two accepted methods, why Q1 is the hardest quarter to estimate, and the actual math behind a quarterly payment.
An extension buys time to file the paperwork and does nothing about the money. What it actually extends, what a properly handled extension looks like, and where owners end up owing more.
Mid-April isn't one deadline. It's typically three separate obligations landing on the same date, and it can be the single largest cash outflow on your calendar. What's actually due, and for whom.