Question Must I file quarterly forms to report income as an independent contractor? Answer You may need to make quarterly estimated tax payments. For information on estimated tax payments, refer to Form 1040-ES, Estimated Tax for Individuals. Note: You may also have state and local requirements for estimated tax payments. See your state's individual website for additional information. To access information for your state, refer to our State government websites page. Additional Information Publication 505, Tax Withholding and Estimated Tax Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Small business and self-employed tax center Am I required to make estimated tax payments? Category Interest, dividends, other types of income Sub-Category 1099-MISC, independent contractors, and self-employed
