What level of withholding triggers quarterly tax returns?
On the other hand, if you run your own business, then you are almost always required to file quarterly tax payment installments, (to keep you from getting so far in debt that you can never pay the tax you “owe”), and furthermore, make those payments IN ADVANCE. You can see how reassuring it is to note how MUCH your government trusts you to make the “right” decision in these types of matters.