It is always a requirement that needs to be dealt with by each and every individual when it comes to him making sure that he has handle his tax issues is taken care and everything that the government needs from him is handle.
Business owners have also not been left out in them being included in this service this is done just so that they are able to get the best services that comes in security and also accessibility of the product that they are selling to their client that is why they also need to be included in taking part in the payment of this service and also so that they can get more about that which they are selling being able to get to their client
As a freelance earner you can and never over look this process that is why you get to have 1099-MISC fee that you are supposed to fill and pay through so that you can avoid the federal police coming after you, this also include those of us who are self employed as we are not exempted from paying taxes to the government as this is their directive to us so that we can get to enjoy services from them and have our lives better
Another Source: his explanation