{"data":{"id":"us/26-u.s.c.-6017","jurisdiction":"us","citation":"26 U.S.C. § 6017","heading":"Self-employment tax returns","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 61—INFORMATION AND RETURNS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7f393e85d88d2ea824229ca56a9f58f9590c63595a9d6dceb44a303b7821c6c4","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6016","next":"us/26-u.s.c.-6017a"},"notice":"GroundRules: Original legal text. Not legal advice."}