Working for yourself: freelancing, taxes, ITIN and street vending

A freelancer is someone hired for pay as an independent contractor: gigs, projects, tasks, consulting and the like. Whether you count as a contractor depends on many circumstances, and the wording of the contract is only one of them.

• Why it matters

  Any status

  If you are truly an independent contractor, the State Department of Labor does not take your unpaid wage complaints, but the Freelance Isn't Free Act protects you. If you are called a contractor but work like an employee, ask a worker center for advice.

  dol.ny.gov

The Freelance Isn't Free Act protects you whatever your immigration status. The City's Department of Consumer and Worker Protection (DCWP) enforces it.

1. Get a written contract

   A written contract is required if the work is worth $800 or more, including when all your agreements with one client add up to $800 in any 120 days. It must say what work you will do, what you will be paid and when. You and the client each keep a copy. DCWP offers a model contract in English and Spanish.

2. Insist on payment on time

   The client must pay for all completed work by the date in the contract, or, if there is no date, within 30 days after you finish.

3. Know that retaliation is illegal

   A client may not penalize you, threaten you, blacklist you or deny you future work because you used your rights under this law.

4. File a complaint with DCWP

   Online, through the form at nyc.gov/site/dca/workers/workersrights/freelancer-workers.page. DCWP sends your complaint to the client, who must respond within 20 days. If it is not resolved you can sue, and if the client did not respond to DCWP, the court assumes the law was violated unless the client proves otherwise. If you were not paid on time, you can collect double the unpaid amount, damages for retaliation, and attorneys' fees and costs.

5. If your complaint stalls

   If you have not heard from DCWP 10 weeks after filing, email freelancer@dcwp.nyc.gov.

• DCWP, Freelance Isn't Free Act

  NYC residentsFree

  DCWP's Navigators help you find a lawyer and understand the court process, but DCWP cannot be your attorney or give legal advice.

  nyc.gov

Federal taxes are paid to the Internal Revenue Service (IRS). To pay and file a return, you need a taxpayer number.

• Self-employment tax

  Any status

  When you work for yourself, you figure the Social Security (old-age, survivors and disability insurance) and Medicare (hospital insurance) taxes yourself on Schedule SE, the IRS form filed with your income tax return. The rate is 15.3% (12.4% for Social Security and 2.9% for Medicare). You can deduct the employer-equivalent portion from your income when figuring income tax.

  irs.gov

• Paying taxes ahead of time (estimated taxes)

  Any status

  If you expect to owe $1,000 or more when you file, you generally pay tax ahead of time in installments during the year (estimated tax). Paying too little can mean a penalty. Estimate the amount from last year's return and Form 1040-ES.

  irs.gov

• Getting an ITIN (Form W-7)

  Any statusFree

  An ITIN is a nine-digit taxpayer number the IRS issues if you need one for federal taxes and are not eligible for an SSN. You can apply whatever your immigration status. It does not provide or change status.

  irs.gov

• Free help with your tax return (VITA)

  Any statusFree

  An IRS program in which volunteers prepare a basic return for free. There is no overall income limit, but individual sites may set their own, and in general it serves people who meet the Earned Income Tax Credit guidelines.

  irs.gov

You can sell on the street in New York City only with a license, and the lines for one are long. Dates can change, so watch the City agencies' pages.

• General Vendor license (DCWP)

  Any status

  From November 2 until 5 pm on December 16, 2026, DCWP takes applications for the new 2026 General Vendor Waitlists: Citywide (White), for all five boroughs, and Non-Manhattan (Green), for everywhere except Manhattan. A waitlist spot is not a license and does not let you sell. Send a completed application and a copy of your photo ID, online or by mail (postmarked by December 16), and in limited cases in person; duplicates are removed. After the window closes, DCWP gives each applicant a priority number (it plans to mail them in February 2027). When licenses are available, DCWP mails offer letters in priority order, and you must send the license application, documents and fees within 90 days of the letter; you must be at least 18 by then. Under Local Law 54 of 2026, another 10,500 licenses will be issued from January 15, 2027. There is no limit on licenses for veterans and their surviving spouses and domestic partners. If you were on the 2016 waitlist, offers went out in late July or early August 2026, with applications due by October 29, 2026.

  nyc.govapplications accepted from November 2 until 5 pm on December 16, 2026

• Mobile food vending (NYC Health Department)

  Any status

  To sell food from a cart or truck you need a license (a food vendor license or a supervisory license, which lets you apply for a year-round permit for a cart or truck and which someone working on the unit must hold), and the unit itself needs a permit. From July 1, 2026, the Department issues 2,200 new supervisory licenses a year for 5 years, first to people on the 2022 waiting lists; when those are used up, new lists will open. If you do not have a license, you can sign up to be notified.

  nyc.gov

• Office of Street Vendor Services (SBS)

  NYC residentsFree

  An office of the City's Department of Small Business Services (SBS), set up in May 2026, that trains and helps street vendors across the city. The Department of Sanitation (DSNY) enforces street vending rules, with vending maps at nyc.gov/VendorEnforcement.

  nyc.gov