I think, for those who work, it would be easier just to change your deductions to zero and put the money aside. I don't work anymore, so can't. Even if you do this for one year, you can always claim you had unusual circumstances in 2025 and that's why you owed so much (in 2026). That way, you don't have to do quarterlies. Anyway, since there will no longer be IRS agents, who's going to check?