Title 26 — Internal Revenue CodeRelease 119-73
§6017 Self-employment tax returns
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns › § 6017
Summary
Except nonresident aliens, anyone with $400 or more in net self-employment earnings in a year must file a return for self-employment tax. If a married couple files jointly, figure each spouse’s self-employment tax on their own earnings and then add those taxes.
Full Legal Text
Title 26, §6017
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6017
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73