Title 26, Internal Revenue CodeRelease 119-102
§6017 Self-employment Tax Returns
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART II — TAX RETURNS OR STATEMENTS › Subpart B — Income Tax Returns › § 6017
Summary
Anyone (except nonresident aliens) with $400 or more in net self-employment earnings must file a self-employment tax return; married joint filers figure each spouse’s self-employment tax separately and add them.
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
Aug 21, 2026
Release point: 119-102