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2017 US Code
Title 26 - Internal Revenue Code
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
Sec. 6017 - Self-employment tax returns
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| 26 U.S.C. § 6017 (2017) |
| ยง6017. Self-employment tax returns |
|
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.) |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE 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 Sec. 6017 - Self-employment tax returns |
| section 6017 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
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