If I didn’t file a tax return last year do I have to pay estimated taxes? I anticipate a 1099-k at the end of this year

Yes if you expect income in 2025 and do not have taxes withheld from the 1099-k then you need to make estimated taxes. What you made last year has nothing to do with this year.

Wrong. If your tax last year was zero, you don't have to make estimated tax payments this year.

@angelica-villegas - as long as you meet these three requirements, there is no need to make quarterly payments:

You don’t have to pay estimated tax for the current year if you meet all three of the following conditions.

• You had no tax liability for the prior year
• You were a U.S. citizen or resident alien for the whole year
• Your prior tax year covered a 12-month period

https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes