@rodsteph777
You only have to make quarterly estimated tax payments to the IRS if both of the following apply:
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You expect to owe at least $1,000 in tax for 2021 after subtracting your withholding and tax credits.
-
You expect your withholding and tax credits to be less than the smaller of:
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90% of the tax to be shown on your 2021 tax return, or
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100% of the tax shown on your 2020 tax return. Your 2020 tax return must cover all 12 months.
See https://www.irs.gov/publications/p505#en_US_2019_publink1000194564
[Note the special rule for higher income taxpayers - substituting 110% for 100% in 2(b) above]
