# 26 U.S.C. § 6017: Self-employment tax returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6017>. Cite pinpoints as 26 U.S.C. § 6017(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.6017-1](/26/reg/1.6017-1.md): Self-employment tax returns. (interprets § 6017)
- [Treas. Reg. § 301.6017-1](/26/reg/301.6017-1.md): Self-employment tax returns. (interprets § 6017)

## Forms named in the regulations

- [Form 1040SS](https://www.irs.gov/pub/irs-pdf/f1040ss.pdf)
- [Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf)

## Leading cases

- [Fitch v. Commissioner, T.C. Memo. 2013-244](https://www.courtlistener.com/opinion/1087316/fitch-v-commr/)
- [Landsberg v. Commissioner, T.C. Memo. 2001-105](https://www.courtlistener.com/opinion/4556003/landsberg-v-commissioner/)

## Connections

Cites: § 6013 Joint returns of income tax by husband and wife

Cited by: § 1403 Miscellaneous provisions

Derived from: 1939 § 482

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 739