The IRS says many such workers do not receive Forms W-2, 1099 or other information returns. It notes workers must pay taxes on this income and may be required to make quarterly estimated income tax payments, pay their share of Federal Insurance Contribution (FICA), Medicare and Additional Medicare taxes if they are employees and pay self-employment taxes if they are not considered to be employees.
Information on the site include the following topics
*Making quarterly estimated income tax payments;
*Paying self-employment taxes;
*Paying FICA, Medicare and Additional Medicare;
*Deductible business expenses;
*Special rules for reporting vacation home rentals.