26 U.S.C. § 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.
Notes of Decisions
Cited in 8
cases, 1974–2010 · leading case: Iowa Supreme Court Attorney Disciplinary Bd. Vs. Thomas E. Lustgraaf, 792 N.W.2d 295 (Iowa 2010).
Iowa Supreme Court Attorney Disciplinary Bd. Vs. Thomas E. Lustgraaf, 792 N.W.2d 295 (Iowa 2010). “Under 26 U.S.C. § 6017 , an individual who has net earnings from self-employment exceeding $400 must file an income tax return.”
In re James & Dianne Ripley, Debtors. United States of Am. v. James & Dianne Ripley, 926 F.2d 440 (5th Cir. 1991). “§ 6012 (1989) (requiring filing of income tax returns); 26 U.S.C. § 6017 (1989) (requiring filing of self-employment tax returns); 26 U.”
In re French, 354 B.R. 258 (Bankr. E.D. Wis. 2006). “Under 26 U.S.C. § 6017 of the tax code, a self-employed person who makes less than $400 a taxable year from that self-employment isn’t required to file a return.”
Comm. on Prof'l Ethics & Conduct of the Iowa State Bar Ass'n v. Morris, 427 N.W.2d 458 (Iowa 1988). “See 26 U.S.C.A. § 6017 . Morris’s liability for a 1983 federal return is not in dispute; he filed that return.”
Messner v. Dorgan, 228 N.W.2d 311 (N.D. 1974). “The majority opinion further states that the self-serving, unsworn, and unverified declaration of the Messners shows that Mrs. Messner did not consent to her husband's claim of all the joint income for tax purposes.”
In re Booker, 301 B.R. 207 (Bankr. N.D. Ohio 2003). “26 U.S.C. § 6017 . Essential to the determination of whether Debtor had to file a tax return is the determination of the taxability of the payments Debtor received from North Shore Services as compensation for providing foster care.”
Marion Chapman v. Kenneth S. Apfel, 236 F.3d 480 (9th Cir. 2000). “Compare 26 U.S.C. § 6017 (requiring return of net self-employment earnings of $400 or more) and 42 U.”
Katz v. United States, 885 F. Supp. 24 (D. Conn. 1995). “3 See 26 U.S.C. § 6017 (“Every individual ... having net earnings from self-employment of $400 or more .”
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