To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). This section explains how to:
- Obtain an SSN or ITIN, and
- Pay your SE tax using estimated tax.
An ITIN does not entitle you to social security benefits. Obtaining an ITIN does not change your immigration or employment status under U.S. law.
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.
If you have a social security number from the time you were an employee, you must use that number. Do not apply for a new one.taxmap/pubs/p225-050.htm#en_us_publink100077468
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.taxmap/pubs/p225-050.htm#en_us_publink100077469
If your name has changed since you received your social security card, complete Form SS-5 to report a name change.taxmap/pubs/p225-050.htm#en_us_publink100077470
The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not 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 get this form by calling 1-800-829-3676. For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Form W-7 and Publication 1915 are also available in Spanish.
You can also download Form W-7 from the IRS website at www.irs.gov
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 2008 or 2009 was from farming and you file your 2009 Form 1040 and pay all the tax due by March 1, 2010, you do not have to pay any estimated tax. For more information about estimated tax for farmers, see chapter 15.taxmap/pubs/p225-050.htm#en_us_publink100077473
You may have to pay a penalty if you do not pay enough estimated tax by its due date.