Internal Revenue Code · 26 U.S.C.
§ 1401. Rate of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1401
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- August 28, 1958 by Pub. L. 85–840
- Last amended
- December 19, 2014 by Pub. L. 113–295
- Amendments
- 14 dated changes in the source credit
- Length
- 3 subsections · 581 words · about 3 min to read
- Cross-references
- cites 2; cited by 10 Code sections and 21 other regulations
- Regulations
- 1 issued under this section
In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.
In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year.
The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, § 208(a), 68 Stat. 1093; Aug. 1, 1956, ch. 836, title II, § 202(a), 70 Stat. 845; Pub. L. 85–840, title IV, § 401(a), Aug. 28, 1958, 72 Stat. 1041; Pub. L. 87–64, title II, § 201(a), June 30, 1961, 75 Stat. 140; Pub. L. 89–97, title I, § 111(c)(4), title III, § 321(a), July 30, 1965, 79 Stat. 342, 394; Pub. L. 90–248, title I, § 109(a)(1), (b)(1), Jan. 2, 1968, 81 Stat. 835, 836; Pub. L. 92–336, title II, § 204 (a)(1), (b)(1), July 1, 1972, 86 Stat. 420, 421; Pub. L. 92–603, title I, § 135(a)(1), (b)(1), Oct. 30, 1972, 86 Stat. 1362, 1363; Pub. L. 93–233, § 6(b)(1), Dec. 31, 1973, 87 Stat. 955; Pub. L. 94–455, title XIX, § 1901(a)(154), Oct. 4, 1976, 90 Stat. 1789; Pub. L. 95–216, title I, § 101(a)(3), (b)(3), title III, § 317(b)(1), Dec. 20, 1977, 91 Stat. 1511, 1512, 1539; Pub. L. 98–21, title I, § 124(a), (b), Apr. 20, 1983, 97 Stat. 89; Pub. L. 101–508, title XI, § 11801(a)(36), (c)(16), Nov. 5, 1990, 104 Stat. 1388–521, 1388–527; Pub. L. 108–203, title IV, § 415, Mar. 2, 2004, 118 Stat. 530; Pub. L. 111–148, title IX, § 9015(b)(1), title X, § 10906(b), Mar. 23, 2010, 124 Stat. 871, 1020; Pub. L. 111–152, title I, § 1402(b)(1)(B), Mar. 30, 2010, 124 Stat. 1063; Pub. L. 113–295, div. A, title II, § 221(a)(89), (90), Dec. 19, 2014, 128 Stat. 4050.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 1401
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 10 Code sections
- § 24(d)(2)(A)(ii) Child tax credit
- § 62(a)(8) Adjusted gross income defined
- § 164(f)(1) Taxes
- § 402(e)(5) Taxability of beneficiary of employees’ trust
- § 406(c) Employees of foreign affiliates covered by section 3121(l) agreements
- § 407(c) Certain employees of domestic subsidiaries engaged in business outside the United States
- § 1402(a)(12)(B) Definitions
- § 1411(c)(6) Imposition of tax
- § 3231(e)(2)(A)(iii)(II) Definitions
- § 6213(g)(2)(G) Restrictions applicable to deficiencies; petition to Tax Court
Cited in 21 regulations not issued under it
- § 1.31-2 Credit for “special refunds” of employee social security tax.
- § 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
- § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
- § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
- § 1.401(l)-2 Permitted disparity for defined contribution plans.
- § 1.401(l)-3 Permitted disparity for defined benefit plans.
- § 1.1402(b)-1 Self-employment income.
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- § 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.
- § 1.1402(e)(3)-1 Effective date of waiver certificate.
- § 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
- § 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1411-1 General rules.
- § 1.1411-4 Definition of net investment income.
- § 1.1411-9 Exception for self-employment income.
- § 1.6017-1 Self-employment tax returns.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- § 301.7701-2 Business entities; definitions.
- § 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 113–295Parts changed in 2014: (a) (b)(1)
- Amended by Pub. L. 111–152Parts changed in 2010: (b) (b)(2)(A) (b)(2)(B)
- Amended by Pub. L. 111–148
- Amended by Pub. L. 108–203Parts changed in 2004: (c)
- Amended by Pub. L. 101–508Parts changed in 1990: (c)
- Amended by Pub. L. 98–21Parts changed in 1983: (a) (b) (c)
- Amended by Pub. L. 95–216Parts changed in 1977: (a) (b) (c)
- Amended by Pub. L. 94–455Parts changed in 1976: (a) (b)
- Amended by Pub. L. 93–233Parts changed in 1973: (b)(2) (b)(3) (b)(4) (b)(5) (b)(6)
- Amended by Pub. L. 92–603Parts changed in 1972: (a)(3) (a)(4) (a)(5) (b)(2) (b)(3) (b)(4) (b)(5)
- Amended by Pub. L. 92–336
- Amended by Pub. L. 90–248Parts changed in 1968: (a)(1) (b)(1)
- Amended by Pub. L. 89–97Parts changed in 1965: (b)
- Amended by Pub. L. 87–64
- Enacted by Pub. L. 85–840
Where it sits in the Code
Nearby sections
- § 1401 Rate of tax
- § 1402 Definitions
- § 1403 Miscellaneous provisions
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.