Does the term "tax liability" include social security and medicare?
Let's say a self-employed single person with one dependent made about 11k in 2018, filed a tax return as single, and claimed one child. Their form 1040 only shows line 14, which is "other taxes", and it was around $1600 which are self-employment taxes. Line 11 shows 0, so does that mean they had no "tax liability in 2018"? They also got EIC of around $3000, so they actually received a refund for 2018.
Let's say in 2019 they are probably going to make 70k-100k (but still unsure exactly how much, as income fluctuates, but definitely more than in 2018). Do they need to make estimated quarterly payments? It says if there was no tax liability in the previous year, then the estimated quarterly payments are not required. Does self-employment tax count as a "tax liability"?
