So DW just joined a job that pays $12/hour. She was a SAHM till now. We figured a little extra income couldn't hurt :) She got her first paycheck and we noticed that they did not take taxes from it. They just paid by the hour and gave a check for the whole month. Later she confirmed that she would get a 1099. So, does she has to pay estimated taxes every quarter? Or is it OK to put it off until tax return time next year and reconcile at once?