Q. Do I have to file "X" amount of 1099 forms for each client/job or can I just file one 1099 in a quarter including all of my gross income?
A. You file one 1040-ES (not a 1099) each quarter to pay estimated taxes, on all your income for that quarter.
There is no underpayment penalty, at tax filing time if you owe less than $1,000 in tax.
