Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  
magnifying glass
Advanced Search   Search Tips

1099-MISC, Independent Contractors, and Self-employed

Question:   What, if any, quarterly forms must I file to report income as an independent contractor?

Answer:   Because you generally will have no taxes withheld from your income, you may need to make quarterly estimated tax payments:

  • For information on how to make estimated tax payments refer to Form 1040-ES (PDF), Estimated Tax for Individuals.

You need to be aware that there may be state and local requirements for estimated tax payments:

  • You can start looking for information at How to Contact Us. You may want to go to your state's individual Web site for additional information.
  • To access the state you need go to our Alphabetical State Index.

Additional Information:
Category: Interest/Dividends/Other Types of Income

Subcategory: 1099-MISC, Independent Contractors, and Self-employed


Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?



The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


Back to Frequently Asked Questions


Page Last Reviewed or Updated: December 02, 2008