>>I don’t think this would apply however if you know in advance you’re gonna have another extraordinarily high income year.<<
You can’t “know” any such thing for a normal privately owned company.
The Feds won’t hit you with anything if you made more than the last year, but they MIGHT ask for quarterly filings in the future.
Interestingly, the feds have NOT asked me to start quarterly filings despite a pretty massive income increase (and commensurate tax bill/payment) last year. But I keep a separate account for it anyway.
The IRS won’t ask you to make estimated payments. That’s on you and your circumstance as to whether you should or not.