Well, the things is, you have to pay when you earn. If there is a quarter you do not earn, then don’t pay. For instance, I was off for several months for health issues and did not earn. I didn’t send a quarterly payment.

I can’t stress enough that you need to keep good records. Don’t forget to keep receipts for all expenses, too. If this is just a sometimes thing, a manila envelope will do, or even a shoebox.

I also recommend the Dome Accounting Bookkeeping Record for an old-school but easy to use and understand method of accounting. Get the monthly version at first, until you feel you need the weekly or daily version. It has instructions included and even a year-end roundup to use for tax purposes.

Later, when the gigs start adding up, you may want to go to something like QuickBooks, which I use extensively with agencies to track their accounts. It is easy to use and easy to involve an accountant, if you hit it big.