26 USC § 6017 - Self-employment tax returns

---
identifier: "/us/usc/t26/s6017"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6017 - Self-employment tax returns"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6017"
section_name: "Self-employment tax returns"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "II"
part_name: "TAX RETURNS OR STATEMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 739.)"
---


# § 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 739.)