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taxmap/pubs/p225-052.htm#TXMP1bf10997 How To Pay Self-Employment Tax(p71)

Self-Employment Tax

To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). This section explains how to:

• Obtain an SSN or ITIN, and
• Pay your SE tax using estimated tax.

An ITIN does not entitle you to social security benefits. Obtaining an ITIN does not change your immigration or employment status under U.S. law.

taxmap/pubs/p225-052.htm#TXMP569109d8 Obtaining a social security number.(p72)

If you never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. The application is also available in Spanish. You can get this form at any Social Security office or by calling 1-800-772-1213.

You can also download Form SS-5 from the Social Security Administration website at www.socialsecurity.gov.

If you have a social security number from the time you were an employee, you must use that number. Do not apply for a new one.

taxmap/pubs/p225-052.htm#TXMP6152b65f Replacing a lost social security card.(p72)

If you have a number but lost your card, file Form SS-5. You will get a new card showing your original number, not a new number.

taxmap/pubs/p225-052.htm#TXMP14cccefb Name change.(p72)

If your name has changed since you received your social security card, complete Form SS-5 to report a name change.

taxmap/pubs/p225-052.htm#TXMP620cd383 Obtaining an individual taxpayer identification number.(p72)

The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. You can get this form by calling 1-800-829-3676. For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Form W-7 and Publication 1915 are also available in Spanish.

You can also download Form W-7 from the IRS website at www.irs.gov.

taxmap/pubs/p225-052.htm#TXMP2d63a582 Paying estimated tax.(p72)

Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax.

However, if at least two-thirds of your gross income for 2007 or 2008 was from farming and you file your 2008 Form 1040 and pay all the tax due by March 2, 2009, you do not have to pay any estimated tax. For more information about estimated tax for farmers, see chapter 15.

taxmap/pubs/p225-052.htm#TXMP336f0888 Penalty for underpayment of estimated tax.(p72)

You may have to pay a penalty if you do not pay enough estimated tax by its due date.

Previous Page:  Publication 225 - Farmer's Tax Guide - Self-Employment Tax Next Page:  Publication 225 - Farmer's Tax Guide - Who Must Pay Self-Employment Tax? Use   to find additional occurrences of topic items.