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

[robtm]

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.

[fanfare]

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

[NCperson]

@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