Do you have to make quarterly payments to the IRS or can you pay at the end of the year?

Whether you need to make quarterly payments to the IRS depends on your tax situation. If you expect to owe $1,000 or more in taxes when you file your return, or if your withholding and refundable credits are less than your tax liability, you generally need to make estimated quarterly payments. However, if your tax liability is below that threshold, you can pay the total amount at the end of the year when you file your return. It's always a good idea to consult a tax professional to determine your specific requirements.