FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records
Self-employment tax returns
26 U.S.C. § 6017
Title26 — Internal Revenue Code
ChapterSubchapter A—Returns and Records
PartSubpart B—Income Tax Returns
This text of 26 U.S.C. § 6017 (Self-employment tax returns) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6017.
Text
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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 739.)
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Bluebook (online)
26 U.S.C. § 6017, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6017.