Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

How can I make a one-time income tax-prepayment to the US Treasury?
You can make estimated tax payments on Form 1040-ES.  Most people who make such payments need to do it quarterly because the typical reasons for making estimated payments is something like self-employment income that a person will get throughout the year.  If you have a one-time event like a single, large sale of stock, however, there's nothing wrong with doing it just one quarter out of the year. When it comes time to file your taxes, part of the calculate is whether you were timely quarter-by-quarter not just for the entire year, so if you do have a big "one-time" event mid-year, don't wait until the end of the year to file an estimated payment.  Of course, if the event is at the end of the year, then you can make it a 4th quarter estimated payment.