Can you explain #2 a and b under General Rule on the Form 1040-ES? I am a licensed real estate agent and most of my income is from commission. Do I need to file quarterly taxes? I do expect to definitely have to owe more than $1000. If I do, and I miss some quarters, what do you suggest I do to catch up? Just send more in quarterly taxes for the Sept 15 deadline? I also have a home office - should I factor that in? Thank you!
