You never have to make ES payments. However, if you do not you could be subject to an underpayment, which is equivalent to an interest charge for not paying your taxes ratable throughout the year.
Your question is a bit more complicated than you know as it pertains to many variables. If you are teaching Yoga with the intent of making a profit (ie treating it as a business), then you would put your Yoga Income plus all related expenses on a Sch C.
There are two taxes that apply to you. Income tax and self employment tax. Your income tax depends on whether your married or not, how much standard deduction you receive. Based on what you have below, your maximum income is 800 per month x 12 equals 9600 of incomye per year. If that is all your income (no social security?), then it would be below the standard deduction and hence, you would have no income tax. However you still would owe Self Employment Tax on your net Yoga income. Say your net income from teaching yoga was $2,000, you would owe approx $300 in Self Employment tax. Since this is less than $1,000 you could pay it when you file your income tax return without penalty.
As you can see, there are a lot of variables, so if any of my assumptions are wrong, the answer might change. But I hope I gave you enough above to answer your question.
Marty
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