Self employment tax (also known as social security tax) is calculated at the end of the year when you file Form 1040SE. You don't write a separate check to the social security office. Instead, this tax is added to your federal income tax on Form 1940. If you owe some money at tax time you send in a check to the IRS. The Form 1040SE tells the IRS how much your social security tax is.

If you are paying in estimated taxes quarterly, then part of that payment will be credited to your self-employment tax.

Tom

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