---
type: "LegalText"
title: "26 U.S.C. § 6017"
description: "Self-employment tax returns"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "61"
chapter_name: "INFORMATION AND RETURNS"
section: "6017"
citation: "26 U.S.C. § 6017"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6017"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "c86dc892d5579d72a4e61c32467fbe9499eab400ccf6d681346fb33fd6dcaba6"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "b3e6a3482f192862936a4c72f10068e8c947e53cbb286e521815d2268bf9340a"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6017 - Self-employment tax returns

## Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 739.)