State tax filing

My son is in the same situation.  However, we tried to pay online through IRS direct pay, but he cannot "verify" himself since he does not have a 2019 tax return (never filed before).  I talked to the IRS today and the person said there is no way to pay online, even with a credit card, because you need a prior year tax return to "verify" youself so the IRS can set up an account to hold your payment.  Is this the case?  Also, now I'm reading the Form 1040-ES form, and under the section "who must make estimates tax payments" there is an exception, which says if you were a US citizen and you total tax for 2019 was zero or you didn't have to file a return, you don't have to pay estimated tax for 2020 (I guess just file and pay at the end of the year).  Is this true and accurate?

 

Just curious if the original poster was able to file and pay online, based on this answer, or if the same issue is being encountered.  I agree that the total taxes are federal, state, and self employment.