1418.What IRS publications provide information on self-employment tax payments?

For more detailed information on self-employment tax payments, refer to the following publications:

1. General self-employment

   • Publication 17, Your Federal Income Tax.

   • Publication 334, Tax Guide for Small Business.

2. Farm self-employment

   • Publication 225, Farmer's Tax Guide.

3. Foreign self-employment

   • Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

4. Commercial fishermen

   • Publication 595, Capital Construction Fund for Commercial Fisherman.

You can obtain these publications from any IRS office or visit their website at: www.irs.gov.

Last Revised: Aug. 8, 2011