If I received a tax refund for my 2021 tax return, am I required by law to pay estimated quarterly taxes in 2022 on 2022 income? : personalfinance

Asking for federal and state.

For the first half of 2021, I was a W-2 employee.

For the second half of 2021, I was only 1099.

My W-2 withholding from the first half of 2021 were sufficient to cover my liability on the 1099 income for the second half of the year, so I still received a federal and state refund on my 2021 tax return.

In 2022, I am 100% 1099.