(b) Individuals with net earnings from self-employment. Individuals with earnings from self-employment must make estimated tax payments of the tax imposed by this article for the taxable year on the same dates specified in paragraph one of subsection (c) of section six hundred eighty-five of this chapter. In addition, these self-employed individuals must file a return for the taxable year by the fifteenth day of the fourth month following the close of the taxable year. Paragraph one of subsection (d) of section six hundred eighty-five of this chapter shall not apply to the estimated tax payments required by this subsection.
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