You are wrong, I was right. the January 15 quarterly estimate is for the last quarter of the previous year, let's call it 2024. April 15 2025 is when you file

You are wrong, I was right. the January 15 quarterly estimate is for the last quarter of the previous year, let's call it 2024. April 15 2025 is when you file your tax return for the 2024, but you HAVE ALREADY PAID OR HAD WITHHELD YOUR TAXES FOR 2024. If you have earned more wages in 2024 than you did in 2023, you will only have to have paid the same as you ultimately owed in 2023 for 2024, and in that case you will have the chance to cough up the remainder on April 15, 2025, but that is nowhere near close to saying that is when you 2025 taxes are "due" as you are claiming.