Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Tax on Self-Employment Income (§§ 1.1401-1 to 1.1403-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1401-1 Tax on self-employment income.
  2. § 1.1402(a)-1 Definition of net earnings from self-employment.
  3. § 1.1402(a)-2 Computation of net earnings from self-employment.
  4. § 1.1402(a)-3 Special rules for computing net earnings from self-employment.
  5. § 1.1402(a)-4 Rentals from real estate.
  6. § 1.1402(a)-5 Dividends and interest.
  7. § 1.1402(a)-6 Gain or loss from disposition of property.
  8. § 1.1402(a)-7 Net operating loss deduction.
  9. § 1.1402(a)-8 Community income.
  10. § 1.1402(a)-9 Puerto Rico.
  11. § 1.1402(a)-10 Personal exemption deduction.
  12. § 1.1402(a)-11 Ministers and members of religious orders.
  13. § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
  14. § 1.1402(a)-13 Income from agricultural activity.
  15. § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
  16. § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
  17. § 1.1402(a)-16 Exercise of option.
  18. § 1.1402(a)-17 Retirement payments to retired partners.
  19. § 1.1402(a)-18 Split-dollar life insurance arrangements.
  20. § 1.1402(b)-1 Self-employment income.
  21. § 1.1402(c)-1 Trade or business.
  22. § 1.1402(c)-2 Public office.
  23. § 1.1402(c)-3 Employees.
  24. § 1.1402(c)-4 Individuals under Railroad Retirement System.
  25. § 1.1402(c)-5 Ministers and members of religious orders.
  26. § 1.1402(c)-6 Members of certain professions.
  27. § 1.1402(c)-7 Members of religious groups opposed to insurance.
  28. § 1.1402(d)-1 Employee and wages.
  29. § 1.1402(e)-1A Application of regulations under section 1402(e).
  30. § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
  31. § 1.1402(e)-3A Time limitation for filing application for exemption.
  32. § 1.1402(e)-4A Period for which exemption is effective.
  33. § 1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
  34. § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
  35. § 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
  36. § 1.1402(e)(3)-1 Effective date of waiver certificate.
  37. § 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
  38. § 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
  39. § 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
  40. § 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
  41. § 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
  42. § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
  43. § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
  44. § 1.1403-1 Cross references.