(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.