Not affiliated with the US Social Security Administration
1414.1 When do self-employed people pay self-employment tax?
If you are self-employed, you must pay the self-employment tax quarterly to IRS. You must pay any balance due when you file your Federal income tax returns on or before the 15th day of the fourth month following the end of your taxable year. (If you have a calendar tax year, this means on or before April 15th.)
1414.2 How does SSA obtain a record of earnings?
IRS reports the earnings to us for posting to the earnings record.
1414.3 Where can you obtain additional information on net earnings from self-employment?
For details about figuring net earnings from self-employment, including the optional ways of figuring net earnings which self-employed persons can use, see Chapter 12.
Last Revised: March, 2001
- Social Security Credits Based On Self-employment
- Optional Method of Computing Non-Farm Net Earnings
- Optional Method of Figuring Net Farm Earnings
- Social Security Coverage for the Self-Employed
- Are other methods of computing net earnings for self-employment available?
- Self-Employment Income
- Allocation of Self-Employment Income
- Combining Farm and Non-Farm Net Earnings
- Net Earnings from Self-Employment
- Annual Report of Earnings
- Total Earnings for Earnings Test Purposes
- The Annual Report Form
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