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SoftTalker 8 hours ago

I suppose. I've had years in the past where I had sporadic self-employment income, and I filed estimated payments only for the quarters where I had income, maybe even was late or combined a couple of quarters every now and then. I never got penalized as long as the amount I owed for the year had been paid by April 15. Maybe I was a small enough fish that they just didn't care.

sokoloff 8 hours ago | parent [-]

Most likely you met one of the safe harbor tests.

The dunning for getting this wrong is automated, so if you didn’t do it right and didn’t pass a safe harbor, they’d have sent you a notice.