Title 26 — Internal Revenue CodeRelease 119-73
§6017 Self-employment Tax Returns
Title 26 › Subtitle 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
If you earn $400 or more in net self-employment income for the year, you must file a self-employment tax return. On a joint return, the self-employment tax is not figured on the couple's combined income; each spouse's tax is computed separately on their own self-employment income, then added together.
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