How do I know if I have to file quarterly individual estimated tax payments?

Question: How do I know if I have to file quarterly individual estimated tax payments?
Answer: You must make estimated tax payments for the current tax year if both of the following apply:
You expect to owe at least $1,000 in tax for the current tax year, after subtracting your withholding and credits.
You expect your withholding and credits to be less than the smaller of:
90% of the tax to be shown on your current year’s tax return, or
100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)
There are special rules for:
Certain small business taxpayers for periods beginning 2009
Certain taxpayers with higher adjusted gross income
Farmers and commercial fishermen
Aliens
Estates and Trusts
Additional Information:
Publication 505, Tax Withholding and Estimated Tax
Form 1040-ES (PDF), Estimated Tax for Individuals
Category:
Estimated Tax
Subcategory:
Individuals