26-U.S.C.-6017

§6017 – Self-Employment Tax Returns

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part II > Subpart B > Section 6017

Details

• Reference: Section 6017
• Legend: §6017 – Self-Employment Tax Returns
• USCode Year: 2013

Provision Content

Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse.

(Aug. 16, 1954, ch. 736, 68A Stat. 739.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6017 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6017, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

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