C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.6017-1

Self-employment tax returns

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(a) In general. (1) Every individual, other than a nonresident alien, having net earnings from self-employment, as defined in section 1402, of $400 or more for the taxable year shall make a return of such earnings. For purposes of this section, an individual who is a resident of the Virgin Islands, Puerto Rico, or (for any taxable year beginning after 1960) Guam or American Samoa is not to be considered a nonresident alien individual. See paragraph (d) of § 1.1402(b)-1. A return is required under this section if an individual has self-employment income, as defined in section 1402(b), even though he may not be required to make a return under section 6012 for purposes of the tax imposed by section 1 or 3. Provisions applicable to returns under section 6012(a) shall be applicable to returns under this section.

(2) Except as otherwise provided in this subparagraph, the return required by this section shall be made on Form 1040. The form to be used by residents of the Virgin Islands, Guam, or American Samoa is From 1040SS. In the case of a resident of Puerto Rico who is not required to make a return of income under section 6012(a), the form to be used is Form 1040SS, except that Form 1040PR shall be used if it is furnished by the Internal Revenue Service to such resident for use in lieu of Form 1040SS.

(b) Joint returns. (1) In the case of a husband and wife filing a joint return under section 6013, the tax on self-employment income is computed on the separate self-employment income of each spouse, and not on the aggregate of the two amounts. The requirement of section 6013(d)(3) that in the case of a joint return the tax is computed on the aggregate income of the spouses is not applicable with respect to the tax on self-employment income. Where the husband and wife each has net earnings from self-employment of $400 or more, it will be necessary for each to complete separate schedules of the computation of self-employment tax with respect to the net earnings of each spouse, despite the fact that a joint return is filed. If the net earnings from self-employment of either the husband or the wife are less than $400, such net earnings are not subject to the tax on self-employment income, even though they must be shown on the joint return for purposes of the tax imposed by section 1 or 3.

(2) Except as otherwise expressly provided, section 6013 is applicable to the return of the tax on self-employment income; therefore, the liability with respect to such tax in the case of a joint return is joint and several.

(c) Social security account numbers. (1) Every individual making a return of net earnings from self-employment for any period commencing before January 1, 1962, is required to show thereon his social security account number, or, if he has no such account number, to make application therefor on Form SS-5 before filing such return. However, the failure to apply for or receive a social security account number will not excuse the individual from the requirement that he file such return on or before the due date thereof. Form SS-5 may be obtained from any district office of the Social Security Administration or from any district director. The application shall be filed with a district office of the Social Security Administration or, in the case of an individual not in the United States, with the district office of the Social Security Administration at Baltimore, Md. An individual who has previously secured a social security account number as an employee shall use that account number on his return of net earnings from self-employment.

(2) For provisions applicable to the securing of identifying numbers and the reporting thereof on returns and schedules for periods commencing after December 31, 1961, see § 1.6109-1.

(d) Declaration of estimated tax with respect to taxable years beginning after December 31, 1966. For taxable years beginning after December 31, 1966, section 6015 provides that the term “estimated tax” includes the amount which an individual estimates as the amount of self-employment tax imposed by chapter 2 for the taxable year. Thus, individuals upon whom self-employment tax is imposed by section 1401 must make a declaration of estimated tax if they meet the requirements of section 6015(a); except as otherwise provided under section 6015(i).

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6691, 28 FR 12816, Dec. 3, 1963; T.D. 7427, 41 FR 34028, Aug. 12, 1976]
Notes of Decisions
Cited in 15 cases, 1968–2016 · leading case: Guest v. Comm'r, 72 T.C. 768 (Tax Ct. 1979).
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Guest v. Comm'r, 72 T.C. 768 (Tax Ct. 1979). · cites it 2× “Since it is not clear that such liabilities lie against the spouses *780 (compare the last sentence of section 4973(a), as in effect in 1975, with so much of section 6013(a) as precedes paragraph (1) thereof and with section 1.”
Johnson v. Comm'r, 74 T.C. 1057 (Tax Ct. 1980). · cites it 2× “3 supra ), with so much of section 6013(a) as precedes paragraph (1) thereof and with section 1.6017-1(b)(2), Income Tax Regs.”
Ross v. Comm'r, 1995 T.C. Memo. 599 (Tax Ct. 1995). · cites it 2× “) Indeed, line 52 of Form 1040, the basic individual income tax return, is dedicated to the reporting of liability for the additional tax under section 72(t) . Fifth, a useful analogy is furnished by section 1.”
Marion Chapman v. Kenneth S. Apfel, Comm'r of Soc. Sec. Admin., 236 F.3d 480 (9th Cir. 2000). “In sum, a timely filed tax return of self-employment income, not just 1099 forms, is required to overcome the otherwise conclusive presumption that the absence of an entry of self-employment earnings means that there were no such earnings.”
Menapace v. Colvin, 159 F. Supp. 3d 126 (D. Mass. 2016). “Although Menapace argues that he did make all estimated payments for calendar year 2004 in a timely manner, there is no evidence in the record that he filed the IRS Form 1040 ES or any worksheets used to calculate and pay tax obligations.”
Osijo v. Comm'r, 1998 T.C. Memo. 38 (Tax Ct. 1998). · cites it 2× “Section 6017 provides that every individual who has self-employment income of $400 or more shall file a return with respect to self-employment tax.”
Manning v. Comm'r, 38 T.C.M. 646 (Tax Ct. 1979). · cites it 2× “6017-1, Income Tax Regs. ) and that the provisions of section 6651(a) , by their terms, are applicable to any failure to file, since *392 the self-employment tax is included in subchapter A of chapter 61.”
Smith v. Comm'r, 2011 T.C. Memo. 82 (Tax Ct. 2011). · cites it 4× “, provides: In the case of a husband and wife filing a joint return under section 6013 , the tax on self-employment income is computed on the separate self-employment income of each spouse, and not on the aggregate of the two amounts.”
Fitch v. Comm'r, 2013 T.C. Memo. 244 (Tax Ct. 2013). · cites it 10× “If a married couple files a joint return, the self-employment *257 tax is computed separately for the husband and for the wife.”
Edelson v. Comm'r, 39 T.C.M. 380 (Tax Ct. 1979). · cites it 2× “↩ Although a valid joint petition was filed for 1973, because Harriet Edelson failed to execute or verify the 1974 petition, the case in Docket No.”
Day v. Comm'r, 49 T.C.M. 1555 (Tax Ct. 1985). · cites it 2× “16, supra ), with so much of section 6013(a) as precedes paragraph (1) thereof and with section 1.”
Hunsberger v. Comm'r, 44 T.C.M. 1428 (Tax Ct. 1982). · cites it 2× “The filing of a joint return makes both petitioners liable for the self-employment taxes even though only Hunsberger had self-employment income, because the self-employment taxes are income taxes under subtitle A.”
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