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You pay self-employment tax when you file your tax return; you may also pay quarterly, depending on your situation. Self-employment tax is 15.3% for Social Security and Medicare. You also pay ordinary income tax. When you are self-employed, you complete a Schedule C to enter your expenses.
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/1901110-do-i-need-to-make-estimated-tax-payments-to-the-irs
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