Internal Revenue Code · 26 U.S.C.
§ 6017. Self-employment tax returns
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. § 6017
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
- Regulations
- 2 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6017
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Where it sits in the 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