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Publication 225

How To Pay Self-Employment Tax(p72)

To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). This section explains how to:
An ITIN doesn’t entitle you to social security benefits. Obtaining an ITIN doesn’t change your immigration or employment status under U.S. law.

Obtaining a social security number.(p72)

If you have 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
If you have a social security number from the time you were an employee, you must use that number. Don’t apply for a new one.
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.
Name change.(p72)
If your name has changed since you received your social security card, complete Form SS-5 to report a name change.

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 don’t 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 download Form W-7 from the IRS website at For more information on ITINs, see Pub. 1915. Form W-7 and Pub. 1915 are also available in Spanish.
If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more information, see the instructions for Form W-7.

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 2016 or 2017 was from farming and you file your 2017 Form 1040 and pay all the tax due by March 1, 2018, you don’t have to pay any estimated tax. For more information about estimated tax for farmers, see chapter 15.
Penalty for underpayment of estimated tax.(p72)
You may have to pay a penalty if you don’t pay enough estimated tax by its due date.