> It's not their money unless I earn the money to pay them, IMHO. Of course—and in my understanding estimates account for this. If you earnings diverge such th

> It's not their money unless I earn the money to pay them, IMHO. Of course—and in my understanding estimates account for this. If you earnings diverge such that you will not owe that money in the end, you don't have to pay it and won't face a penalty, as long as you've paid a certain percentage of your year-end tax liabilities. And to be clear, I'm not arguing from principle. They should make it much easier and straightforward to pay and understand taxes regardless employment arrangement. However, in practice, they view estimated taxes (quarterly) or paycheck withholdings as required payments or they will levy penalties. :-)