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Farmer's Tax Guide›2025 Returns›12. Self-Employment Tax›! change in your self-employment earn

How To Pay SE Tax

2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). This section explains how to:

  • Obtain an SSN or ITIN, and

  • Pay your SE tax using estimated tax.

An ITIN doesn’t entitle you to social se-

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▸Contents — 2025 Publ 225 (PDF)
2025 Publ 225 (PDF)

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