Audacity doesn't call them markers. It uses labels, which sit on their own label track under your audio. A label can mark a single point or a whole region, and each one holds a short text note.

Choose Edit → Labels → Add Label at Playback Position while the audio plays. On Windows the shortcut is Ctrl+M. It's the quickest way to flag spots as you listen through a recording.

Labels can be saved as a text file with File → Export → Export Labels, and brought back with File → Import → Labels. That makes them handy for sharing a list of edit points or keeping notes between sessions.
Labels keep your notes organized, but feedback from a client, a co-host or a producer usually arrives in emails and texts. With Notetracks, you share the recording by link and collaborators leave timestamped comments right on the waveform. Then export the comments and import them into Audacity as labels, so every note lands at the exact spot it's about. See how the Audacity integration works →
Using a different DAW? See how to add markers and notes in every DAW.
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