Question on estimated taxes. I've read that "Taxpayers filing as a sole proprietor, self-employed individual, partner, or S corporation shareholder are required to pay estimated taxes if they expect to owe taxes of $1000 or more when they file their tax return."

My question is if this $1000 is how much I owe before or after tax credits. In 2021 I owed over $1000 without the EITC, but with the EITC I owed less than $1000.

If it takes into account the pre tax credit amount of over $1000, and I end up making the same amount in 2022 as in 2021, will I have to knowingly overpay every quarter and my EITC will end up being a refund at the start of 2023?

Also, I am fully self employed, no W-2 wages.

Thank you!

Edit:

For anyone who has my same question, I went through form 1040-ES to see what I would owe just in case and the instructions say this:

General Rule
In most cases, you must pay estimated tax for 2022 if both
of the following apply.

1. You expect to owe at least $1,000 in tax for 2022,
   after subtracting your withholding and refundable credits.
   
2. You expect your withholding and refundable credits
   to be less than the smaller of:
   a. 90% of the tax to be shown on your 2022 tax return,
   or
   b. 100% of the tax shown on your 2021 tax return.
   Your 2021 tax return must cover all 12 months.
   

I bolded the relevant part, it does specify that they take into account the amount owed after credits and withholdings have applied. So in my case, I don't pay estimated taxes and therefore don't pay quarterly.