Tax on Self-Employment Income
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1401-1 Tax on self-employment income.
- § 1.1402(a)-1 Definition of net earnings from self-employment.
- § 1.1402(a)-2 Computation of net earnings from self-employment.
- § 1.1402(a)-3 Special rules for computing net earnings from self-employment.
- § 1.1402(a)-4 Rentals from real estate.
- § 1.1402(a)-5 Dividends and interest.
- § 1.1402(a)-6 Gain or loss from disposition of property.
- § 1.1402(a)-7 Net operating loss deduction.
- § 1.1402(a)-8 Community income.
- § 1.1402(a)-9 Puerto Rico.
- § 1.1402(a)-10 Personal exemption deduction.
- § 1.1402(a)-11 Ministers and members of religious orders.
- § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
- § 1.1402(a)-13 Income from agricultural activity.
- § 1.1402(a)-14 Options available to farmers in computing net earnings from…
- § 1.1402(a)-15 Options available to farmers in computing net earnings from…
- § 1.1402(a)-16 Exercise of option.
- § 1.1402(a)-17 Retirement payments to retired partners.
- § 1.1402(a)-18 Split-dollar life insurance arrangements.
- § 1.1402(b)-1 Self-employment income.
- § 1.1402(c)-1 Trade or business.
- § 1.1402(c)-2 Public office.
- § 1.1402(c)-3 Employees.
- § 1.1402(c)-4 Individuals under Railroad Retirement System.
- § 1.1402(c)-5 Ministers and members of religious orders.
- § 1.1402(c)-6 Members of certain professions.
- § 1.1402(c)-7 Members of religious groups opposed to insurance.
- § 1.1402(d)-1 Employee and wages.
- § 1.1402(e)-1A Application of regulations under section 1402(e).
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science…
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)-4A Period for which exemption is effective.
- § 1.1402(e)-5A Applications for exemption from self-employment taxes filed after…
- § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian…
- § 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
- § 1.1402(e)(3)-1 Effective date of waiver certificate.
- § 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
- § 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
- § 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April…
- § 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15,…
- § 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable…
- § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings…
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1403-1 Cross references.
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