Aurinia Pharmaceuticals Inc (AUPH)

[rumrunner528]

I may be wrong, but most often those who make estimated tax payments do so based on the previous years tax liability. The IRS won't charge a penalty if you pay at least 100% of the tax liability of your previous years tax (making estd payments in 2022 based on 2021 tax) or if you pay at least 90% of your current years tax(2022).
ex. Your 2021 tax liability is $25,000 and your 2022 tax liability ends up being $30,000. In order to escape penalties and interest, you would need to have paid estimated taxes of 100% of the previous years $25,000 or, if you're brave enough to venture an educated guess, you'd need to have paid in 80% of the 2022 liability or $24.000.
Most choose the 100% route as it's much easier to calculate.
So, a capital gain put off until January 2022 would most certainly delay your payment of taxes.

Just my take,

rum