Yes [1]. And prior to WWII, there was no withholding and everyone had to file quarterly. During WWII, withholding was introduced so the employer is now respon

Yes [1]. And prior to WWII, there was no withholding and everyone had to file quarterly. During WWII, withholding was introduced so the employer is now responsible for filing quarterly tax estimates, although if you are self-employed, you need to do that anyway (as you are your own employer). [1] Unless you made below a certain threshold (which is quite low), but you are still encouraged to file anyway.