I thought that estimated payments are due before the deadline each quarter or you will pay a penalty because they were not paid on time. If you waited let’s say till December to pay your RMD for that year wouldn’t you incur penalty’s for not paying your estimated amounts on time? Or are we assuming that the tax on the RMD is more than what you owe in estimated taxes within that year? I’m having a hard time following this. Am I right or wrong?