問題 Must I file quarterly forms to report income as an independent contractor? 答案 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. 額外的訊息 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? 類別 Interest, dividends, other types of income 子類別 1099-MISC, independent contractors, and self-employed