Do I need to make estimated tax payments to the IRS?

PAYING ESTIMATES
For SE self employment tax - if you have a net profit (after expenses) of $400 or more you will pay 15.3% for 2015  SE Tax on 92.35% of your net profit in addition to your regular income tax on it. So if you have other income like W2 income your extra business income might put you into a higher tax bracket.

You must make quarterly estimated tax payments for the current tax year (or next year) if both of the following apply:
- 1. You expect to owe at least $1,000 in tax for the current tax year, after subtracting your withholding and credits. 
 
- 2. You expect your withholding and credits to be less than the smaller of: 
    90% of the tax to be shown on your current year’s tax return, or 
  100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

If you send the IRS 20% of whatever your taxable gain is, then you'll be fine come tax filing time. More than likely, you'll get some of that money back in a refund since it's passive income, and not self-employment income subject to the 15.3% SE tax. Depending on your gain, that "may" bump you into the 22% tax bracket, assuming you're in the 12% tax bracket before the gain.

You can pay the IRS directly on line at www.irs.gov/payments. Remember to print your receipt and file it with your 2022 tax information.

If your state also taxes personal income, then you may want to go ahead and pay your state too, and whatever their highest tax rate is. Different states deal with this situation differently, as not all of them assess penalties for underpayment, so long as you pay it at tax filing time. Presently to the best of my knowledge, the highest state tax rate is 13.3% in California, from what I see with a quick google search.