Internal Revenue Service
Irs: Tax Tutorial: Module 14: Self Employment Income and Self Employment Tax
This tax tutorial focuses on when self-employment tax has to be paid as income tax.
Internal Revenue Service
Irs: Self Employment Income and the Self Employment Tax Lesson Plan
This lesson plan will help students understand self-employment income and the self-employment tax.
Wolters Kluwer
Small Business Guide: What Are Your Self Employment Taxes?
CCH Business Owner's Toolkit answers questions about self-employment taxes because "even if you don't hire anyone else to help you run your business, you're always going to have at least one employee, and that would be yourself."