# Treas. Reg. § 301.6017-1: Self-employment tax returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6017-1>. Interprets 26 U.S.C. § 6017.

For provisions relating to the requirement of self-employment tax returns, see § 1.6017-1 of this chapter (Income Tax Regulations).