Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.5 KiB
Markdown
36 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6017"
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description: "Self-employment tax returns"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "61"
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chapter_name: "INFORMATION AND RETURNS"
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section: "6017"
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citation: "26 U.S.C. § 6017"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6017"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "c86dc892d5579d72a4e61c32467fbe9499eab400ccf6d681346fb33fd6dcaba6"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "b3e6a3482f192862936a4c72f10068e8c947e53cbb286e521815d2268bf9340a"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6017 - Self-employment tax returns
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 739.)
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