<prompt> Human: My sister apparently didnt even know she was considered an independent contractor this was her first year working - shes graduating university soon. Should she have been filing every quarter? Shell owe well over the min. 1K. If so, what happens considering she hasnt?  <response>: Shes only screwed if she didnt set aside any funds for taxes and cant pay them now. She should have paid estimated tax quarterly, but if this is her first time under paying, then penalties wont be too terrible. Pay quarterly payments going forward to avoid penalties. 