My husband lost his job , and our income is down $35,000. We usually pay $8000 in estimated tax payments to cover his job taxes. Can I skip the estimated tax payments ?

[susangarber]

My estimate is that we will not owe taxes for 2023. Or, can I make one payment instead of 4?

[DoninGA]

Estimated tax payments are always optional depending on the type of income you receive and tax payments that are withheld from income.

Go to this IRS website for information concerning underpayment of taxes - https://www.irs.gov/taxtopics/tc306

Depending on your income for the year and the amount of tax payments already paid you may not need to pay estimated taxes in 2023.

[fanfare]

your withholding + Estimated payments should equal no less than 90% of your 2023 tax.

It's up to you to do the estimation of your 2023 tax.

OR 

use the prior year's tax rule; you can get your  exact prior years tax from your 2022 tax return.

Since your income is way down from 2022, you may not want to use this rule.

@susangarber 

[NCperson]

@susangarber if you estimate that you won't owe, there is no reason or obligation to make the estimated payment.

if was an estimate in the first place, not an obligation. 

[fanfare]

I think they meant there would not be an "amount you owe" on the tax return.

You are still required to "pay as you go".