I do freelance web design work. As of right now about $2,000-$5,000 a year. Can I file quarterly tax returns?

Is this your only source of income? Are you working out of an office or a home office? Is the $2,000-$5,000 per year your estimated income or your gross income or your net income? Depending on your answers to these questions, you might have to pay quarterly estimates or you might not. Do you have employees? Is this your first tax year in business? Safe harbor rules, pay in 90% of your last year's tax liability to avoid interest and penalty. Visit my website if you require more help.