26 U.S. Code § 6017 - Self-employment tax returns

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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 739.)

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.