Вопрос Should self-employment taxes be paid quarterly or yearly? Ответ Generally, if you determine you need to make estimated tax payments for estimated income tax and estimated self-employment tax, you can make quarterly estimated tax payments or pay all of the amount due on the first quarterly payment due date. Special rules apply to farmers and fishermen. Farmers and fishermen make one required payment or pay in full with their tax return when filed by a certain date. Дополнительная информация Form 1040-ES, Estimated Tax for Individuals (PDF) Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Publication 505, Tax Withholding and Estimated Tax Категория Estimated tax Подкатегория Individuals