Which of the following groups is NOT required to pay estimated taxes?

Taxpayers with little to no income are generally not required to pay estimated taxes because they may not have a tax liability that exceeds the threshold that mandates such payments. The IRS typically requires estimated tax payments when a taxpayer expects to owe a certain amount of taxes for the year, generally $1,000 or more after subtracting withholding and refundable credits.

For those with very low income or no income, it's likely that their tax liability will be negligible or nonexistent, thus alleviating their obligation to make estimated tax payments. In contrast, self-employed individuals, part-time freelancers, and investors with capital gains may have income streams that require them to make estimated tax payments throughout the year since they might anticipate owing taxes based on their earnings which are not subject to withholding.