Вопрос
Must I file quarterly forms to report income as an independent contractor?
Ответ

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.