Yes, most likely you do need to file quarterly taxes.
The General Rule items you cited state that you must file if:
"You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2024 tax return,
or
b. 100% of the tax shown on your 2023 tax return. Your 2023 tax return must cover all 12 months"
Withholding would mean withholding from a W2, 1099-R, etc. If you don't have these types of income on your return - for example, if 100% of your income is from self-employment - then you don't have any expected withholding. Note that if you are filing jointly this applies to both people together. For example, if filing jointly and your spouse has a W2 with withholding, you count that withholding.
Refundable credits means items such as the Earned Income Credit, Child Tax Credit, American Opportunity Credit, etc. You can look at your previous tax returns to see if you have any such items. You also may know if these don't apply to you - for example, if you have no children and earn more than the Earned Income Credit limits then you don't have any of these credits.
Check your 2023 tax return and see your total tax (Line 24). If your projections of withholding and refundable credits for 2024 add up to less than this amount, you need to pay estimated taxes.
If you miss quarters, make up the missed payments in the next quarter. Note that if this happens, it's possible you will be charged an underpayment penalty because of this, even if your total payments are the right amount, because taxes are supposed to be paid as the income is earned.
Your home office and other expenses would go into your calculation of your net income, which would be part of how you calculate the amount of estimated taxes that you need to pay. As a realtor, your income may vary a lot from quarter to quarter, so you are better off calculating your estimates each quarter and paying only the amount that you need.
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