Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Self-Employed Fishermen

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Certain fishermen who work on a fishing boat are considered to be self-employed for purposes of employment and self-employment taxes. A fisherman is considered self-employed if he meets all of the following conditions:

  1. He receives a share of the catch or a share of the proceeds from the sale of the catch.
  2. His share depends on the amount of the catch.
  3. He receives his share from a boat (or from each boat in the case of a fishing operation involving more than one boat) with an operating crew that is normally made up of fewer than 10 individuals. This requirement is considered to be met if the average number of crew members on trips the boat made during the last 4 calendar quarters was less than 10.
  4. He does not get any money from his work (other than his share of the catch or of the proceeds form the sale of the catch), unless the pay meets all of the following conditions.
    • He does not get more than $100 per trip
    • He is paid only if there is some minimum catch.
    • He is paid solely for additional duties (such as for services performed as mate, engineer, or cook) for which additional cash payments are traditional in the fishing industry.

Please note these rules may or may not apply to Foreign Crewmembers.


Rate the Small Business and Self-Employed Website

Related Topic