26 U.S. Code Section 6017 - Self-employment tax returns 2018

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.

Annotations
Citation
26 U.S.C. § 6017 (2018)
Source Credit
(Aug. 16, 1954, ch. 736, 68A Stat. 739.)

Disclaimer: Lawrina maintains this website to enhance public access to information about its activities. We make an effort to keep the information about codes timely and accurate. Please note that we cannot guarantee that the U.S.C 2018, Title 26, Subtitle f, Chapter 61, Subchapter a, Part II, Subpart b, Section 6017 — Self-employment tax returns — exactly reproduces the officially adopted text.