1099-MISC, Independent Contractors, and Self-Employed
Question: Must I file quarterly forms to report income as an independent contractor?
You may need to make quarterly estimated tax payments. For information on estimated tax payments, refer to Form 1040-ES, Estimated Tax for Individuals.
Note: You may also have state and local requirements for estimated tax payments. See your state's individual website for additional information. To access information for your state, refer to our State Government Websites page.
- Do You Have to Pay Estimated Tax?
- Publication 505, Tax Withholding and Estimated Tax
- Publication 334, Tax Guide for Small Business
Category: Interest, Dividends, Other Types of Income
Subcategory: 1099-MISC, Independent Contractors, and Self-Employed