Is it expected by the IRS that I make estimated tax payments?

I owe the IRS money due to the selling of options that inflated my normal income. This year my income will not be as high, since I will not be selling any options and my withholding seems appropriate.

Public Comments

1. You only need to make estimated payments if you expect or do have a balance due at the end of the year. There are a few circumstances where you can avoid them anyway but you should make them if you think you will owe at the end of the year.
2. If you don't expect to owe next year, you don't have to send in estimated tax payments. They'll send you those 1040-ES vouchers any time you owe - because if whatever situation it was that had you in a tax-due situation was going to be ongoing, you'd need to send in tax payments during the year. They don't distinguish between tax due that was a one-year event. If that was the case for you, you can ignore the ES vouchers.
3. If you owed for 2007 because of some one-time situation, you don't have to make estimated 2008 payments.