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Internal Revenue Code · 26 U.S.C.

§ 1401. Rate of tax

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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
(a) Old-age, survivors, and disability insurance

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.

(b) Hospital insurance
(1) In general

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.

(2) Additional tax
(A) In general In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of—
(i) in the case of a joint return, $250,000,
(ii) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and
(iii) in any other case, $200,000.
(B) Coordination with FICA

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.

(c) Relief from taxes in cases covered by certain international agreements

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

Cited in 21 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 113–295Parts changed in 2014: (a) (b)(1)
  2. Amended by Pub. L. 111–152Parts changed in 2010: (b) (b)(2)(A) (b)(2)(B)
  3. Amended by Pub. L. 111–148
  4. Amended by Pub. L. 108–203Parts changed in 2004: (c)
  5. Amended by Pub. L. 101–508Parts changed in 1990: (c)
  6. Amended by Pub. L. 98–21Parts changed in 1983: (a) (b) (c)
  7. Amended by Pub. L. 95–216Parts changed in 1977: (a) (b) (c)
  8. Amended by Pub. L. 94–455Parts changed in 1976: (a) (b)
  9. Amended by Pub. L. 93–233Parts changed in 1973: (b)(2) (b)(3) (b)(4) (b)(5) (b)(6)
  10. Amended by Pub. L. 92–603Parts changed in 1972: (a)(3) (a)(4) (a)(5) (b)(2) (b)(3) (b)(4) (b)(5)
  11. Amended by Pub. L. 92–336
  12. Amended by Pub. L. 90–248Parts changed in 1968: (a)(1) (b)(1)
  13. Amended by Pub. L. 89–97Parts changed in 1965: (b)
  14. Amended by Pub. L. 87–64
  15. Enacted by Pub. L. 85–840

Where it sits in the Code

  1. Subtitle A Income Taxes
  2. Chapter 2 TAX ON SELF-EMPLOYMENT INCOME

Nearby sections

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.