You could set aside 25% in a six month CD in a different bank than you usually deal with. This way you lock it up and make it difficult to get at and spend (but not impossible). Then, in January, when your taxes are computed, you would have money to pay income tax IF it was due. It may not be due. Depends upon other income. You need to talk to your tax preparer. If you didn't owe the money on taxes, you would still have it and could continue to save it. Then you get to keep the interest as well.