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Self-Employment Income
Earned Income Requiring Professional Tax Preparer PreviousNext

Topic Summary

This topic described which taxpayers with earned income should be referred to a professional tax preparer.

You should refer taxpayers with the following types of income to a professional tax preparer:

  • Income from the sale or involuntary conversion of business property (reported on Form 1040, line 14)

  • Income from royalties, partnerships, estates, and/or trusts (reported on Form 1040, line 17)

  • Farm income (reported on Form 1040, line 18)
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