I have not made quarterly payments this year yet because of COVID-19. I'm not making the same income and my only income is unemployment. I'm in the process of filing and it shows an estimated Quarterly payment for 2020 which I can not pay, nor do I want to right now. I am keeping track of my unemployment income for when I need to pay tax on that and any previous income before COVID-19.
Should I still file even though it is showing expected quarterly returns on my tax returns, or should I amend my return to reflect that I will not be paying any tax which I plan to do by filing date of next year? In other words, even if my return indicates 2020 estimated payments, is it not required to pay them?
I just don't want to incur a penalty if my forms indicate I'm suppose to provide quarterly payments, but I haven't been. I'll likely pay estimated taxes throughout this year as my work comes back online.