26 U.S.C. § 6017
Sections in this chapter
- § 6001
- § 6011
- § 6012
- § 6013
- § 6014
- § 6015
- § 6016
- § 6017
- § 6017A
- § 6018
- § 6019
- § 6020
- § 6021
- § 6031
- § 6032
- § 6033
- § 6034
- § 6034A
- § 6035
- § 6036
- § 6037
- § 6038
- § 6038A
- § 6038B
- § 6038C
- § 6038D
- § 6038E
- § 6039
- § 6039A
- § 6039B
- § 6039C
- § 6039D
- § 6039E
- § 6039F
- § 6039H
- § 6039G
- § 6039J
- § 6039I
- § 6040
- § 6041
- § 6041A
- § 6042
- § 6043
- § 6043A
- § 6044
- § 6045
- § 6045A
- § 6045B
- § 6046
- § 6046A
- § 6047
- § 6048
- § 6049
- § 6050
- § 6050A
- § 6050B
- § 6050C
- § 6050D
- § 6050E
- § 6050F
- § 6050G
- § 6050H
- § 6050I
- § 6050J
- § 6050L
- § 6050K
- § 6050M
- § 6050N
- § 6050P
- § 6050Q
- § 6050R
- § 6050S
- § 6050T
- § 6050U
- § 6050V
- § 6050W
- § 6050X
- § 6050Y
- § 6050Z
- § 6051
- § 6052
- § 6053
- § 6055
- § 6056
- § 6057
- § 6058
- § 6059
- § 6060
- § 6061
- § 6062
- § 6063
- § 6064
- § 6065
- § 6071
- § 6072
- § 6073
- § 6074
- § 6075
- § 6076
- § 6081
- § 6091
- § 6096
- § 6101
- § 6102
- § 6103
- § 6104
- § 6105
- § 6106
- § 6107
- § 6108
- § 6109
- § 6110
- § 6111
- § 6112
- § 6113
- § 6114
- § 6115
- § 6116
- § 6117
§ 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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