Just curious - in the US - say it's the first time you are filing taxes.
(I suppose the only two possibilities are either (A) you happened to move from overseas or (B) imagine a highly successful teen idol type who suddenly made a lot of money and previously was just a kid and/or made zero money.)
So in 2017 you made $500,000.
It is 100% 1099 income.
But you have never, ever dealt with the IRS before and it's your first filing.
For concreteness say you were paid evenly spaced throughout the year.
In fact - - do you pay the small penalty for not having paid estimated taxes as you go along?
Or are you sort of "exempt" your first go around?