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Do I Have Income Subject to Self-Employment Tax?

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This interview will help you determine if you have income subject to self-employment (SE) tax.

Information You'll Need

  • Types of self-employment income received.
  • Net profit or loss from self-employment income.

The tool is designed for taxpayers that were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information regarding nonresidents or dual-status aliens, please see International Taxpayers and Publication 519, U.S. Tax Guide for Aliens.

If you're a self-employed nonresident alien living in the United States, you must pay SE tax if an international social security agreement in effect determines that you're covered under the U.S. social security system. If you have questions about international social security agreements, or to see if any additional agreements have been entered into, you can visit the Social Security Administration's (SSA) International Programs website. If your self-employment income is subject to SE tax, complete Schedule SE and file it with your Form 1040NR, U.S. Nonresident Alien Income Tax Return.


Disclaimer

Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.


Estimated Completion Time: 10 minutes

Please Note: After 15 minutes of inactivity, you'll be forced to start over.

Caution: Using the "Back" button within the ITA tool could cause an application error.

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