JBedford
Employee Tax Expert

Self employed

If you indeed had zero tax liability last year, then you should not incur an underpayment penalty, even if you don't pay anything. But to answer your question, yes, all payments to the IRS count "the same". They don't care if it's an estimated payment, or withholding, or just a regular old payment. 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"