How do I know if I have to file quarterly individual estimated tax payments?
Generally if you expect to owe tax of $1,000 or more when you file your return you have to make estimated tax payments. These payments must equal 100% of the prior year taxes or 90% of the current year tax that is owed.
https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Estimated-Taxes