Separate Self-Employment Tax Calculation

IRC §6017

Ensures that self-employment tax on a joint return is calculated individually for each spouse rather than on aggregate income, preventing higher-income brackets or phase-outs from being triggered by the other spouse's earnings.

Eligibility

Married couples filing jointly where both spouses have self-employment income.

Frequently Asked Questions

Who is eligible for the Separate Self-Employment Tax Calculation?

Married couples filing jointly where both spouses have self-employment income.

How does the Separate Self-Employment Tax Calculation work?

Ensures that self-employment tax on a joint return is calculated individually for each spouse rather than on aggregate income, preventing higher-income brackets or phase-outs from being triggered by the other spouse's earnings.

What law authorizes the Separate Self-Employment Tax Calculation?

The Separate Self-Employment Tax Calculation is authorized under IRC §6017 of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §6017

Source: Internal Revenue Code, Title 26, United States 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. (Aug. 16, 1954, ch. 736, 68A Stat. 739.)

Legal Sources

US Code (Official) — 26 USC §6017 → Cornell Law Institute — 26 USC §6017 → Search IRS.gov for IRC §6017 → Treasury Regulations (26 CFR) →

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