For more detailed information on self-employment tax payments, refer to the following publications:
General self-employment
Publication 17, Your Federal Tax;
Publication 334, Tax Guide for Small Business;
Farm self-employment
Publication 225, Farmer's Tax Guide.
Foreign self-employment
Publication 54, Tax Guide for U.S. Citizens Abroad.
Commercial fishermen
Publication 595, Tax Guide for Commercial Fishermen.
You can obtain these publications from any IRS office or visit their website at: www.irs.gov.
Last Revised: Jul. 20, 2006