Most retirees pay estimated quarterly tax when tax withholding is not sufficient to cover at least 90% of the year's tax bill or 100% of last year's tax bill for AGI <$150K and the tax due after subtracting withholdings is > $1,000
Let's say I do a large Roth conversion in the first quarter of 2018 and don't have any of it withheld and sent to the IRS as a withholding. Let's say this is $30K over my otherwise even quarterly income of Social Security and a Pension. The worksheet in Pub 505 for determining the amount of the quarterly estimated payment requires including the income in the quarter received. But the 1099R, at least as far as I can see, does not have a place for the dates this, or other, distribution(s) were made, so how would the IRS know that a large amount of the household's AGI, from the large Roth conversion, was realized in the first quarter?
Other larger periodic income, such as Realized Capital Gains, do have a transactional date on the 1099B that reports the gain
The instructions for the Table 2-7 in Pub 505 quarterly estimate only require entering that part of the AGI that is for that quarter, and I don't see any exception for taxable IRA distributions.