Paying Taxes with ITIN

Is anyone familiar with paying federal and state taxes with an ITIN number? The person I am asking for does not have an SSN and wants to deposit their cash earnings into their bank account. I think they have to file as self-employed but I am not sure.

During tax season I get many clients (majority from Mexico) with an ITIN number.

Cash income will go on Schedule C and yes you will be considered self-employed.

You can also deduct some expenses related to that job.

If you have more questions feel free to ask.