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IRS.gov Website
Current Year Tax Map
Publication 570
taxmap/pubs/p570-017.htm#en_us_publink1000221422

Paying Your Taxes(p22)

rule
You may find that not all of your income tax has been paid through withholding by either the United States or the possession. This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. In this situation, you may need to make estimated tax payments.
taxmap/pubs/p570-017.htm#en_us_publink1000221423

Estimated Tax(p22)

rule
If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Or, you can make your payments electronically and not have to file any paper forms. See the Form 1040-ES instructions for information on making payments.
taxmap/pubs/p570-017.htm#en_us_publink1000221424

Self-Employment Tax(p22)

rule
Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed.
A U.S. citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. This rule applies whether or not the earnings are excludable from gross income (or whether or not a U.S. income tax return must otherwise be filed). Bona fide residents of the possessions discussed in this publication are considered U.S. residents for this purpose and are subject to the self-employment tax.
taxmap/pubs/p570-017.htm#en_us_publink1000221425

Forms to file.(p22)

rule
If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States.
taxmap/pubs/p570-017.htm#en_us_publink1000221426

Chapter 11 bankruptcy cases.(p22)

rule
While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U.S. Income Tax Return for Estates and Trusts) of the bankruptcy estate. However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment.
Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax.
For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040.