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IRS.gov Website
Current Year Tax Map
Publication 225
taxmap/pubs/p225-050.htm#en_us_publink1000218729

How To Pay Self-Employment Tax(p72)

rule
To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). This section explains how to:
EIC
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.
taxmap/pubs/p225-050.htm#en_us_publink1000218731

Obtaining a social security number.(p72)

rule
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.
EIC
You can also download Form SS-5 from the Social Security Administration website at
www.socialsecurity.gov.
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_publink1000218733
Replacing a lost social security card.(p73)
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_publink1000218734
Name change.(p73)
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_publink1000218735

Obtaining an individual taxpayer identification number.(p73)

rule
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.
EIC
You can also download Form W-7 from the IRS website at IRS.gov.
taxmap/pubs/p225-050.htm#en_us_publink1000218737

Paying estimated tax.(p73)

rule
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 2012 or 2013 was from farming and you file your 2013 Form 1040 and pay all the tax due by March 3, 2014, 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_publink1000218738
Penalty for underpayment of estimated tax.(p73)
You may have to pay a penalty if you do not pay enough estimated tax by its due date.