The 1040ES vouchers are optional. She is not required to pay the quarterly tax amount on them. Under the current conditions in the economy, she can wait until later in 2020 to decide if she needs to pay any estimated tax for 2020. She should pay something if she expects to owe over $1000 at tax time in 2021 in order to avoid an underpayment penalty.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
