Hello Queen driver

Thank you for reaching out with your question regarding forms 1099 NEC and 1040 ES.

Form 1099-NEC is a form you give to any non employee / contractor for services rendered to you in excess of amount $600 in a tax year. For further information on form 1099-NEC please click here 

Form 1040-ES is used to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income
that isn’t subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony,
etc.). In addition, if you don’t elect voluntary withholding, you should make estimated tax payments on other
taxable income, such as unemployment compensation and the taxable part of your social security benefits.

Hope this answers your question.