When I did this I always paid 35% of my collected pay to the IRS.  That 
includes 17% for FICA/Medicare and 18% income tax.  I didn't send anything to 
the state and paid them at the end of the year based upon my 1099.

It was overkill as I usually turned out 33% was sufficient, but my CPA 
suggested the higher amount to ensure I didn't get hit too badly on April 15.


As for getting started IRS Publication 505 
(http://www.irs.gov/publications/p505/index.html) was very helpful.

>how do you do this?
>where do you start?
>thanks
>-paul

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