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Hi. What if I am in a similar situation (no longer self-employed) but I have already paid 2 quarterly estimated payments (for April and June) and don't owe anything else. Do I have to continue with the 2 other payments later this year even though I don't anything and am not working? I am under the impression that I am expected to do 4 EVEN payments during the year, and that if I pay unevenly I have to complete extra paper work at tax time and perhaps pay interest on the remaining two unpaid payments. Is the correct?