26 C.F.R. § 1.1401-1 Tax on self-employment income.
Title 26 - Internal Revenue
(a) There is imposed, in addition to other taxes, a tax upon the self-employment income of every individual at the rates prescribed in section 1401(a) (old-age, survivors, and disability insurance) and (b) (hospital insurance). (See subparagraphs (1) and (2) of paragraph (b) of this section.) This tax shall be levied, assessed, and collected as part of the income tax imposed by subtitle A of the Code and, except as otherwise expressly provided, will be included with the tax imposed by section 1 or 3 in computing any deficiency or overpayment and in computing the interest and additions to any deficiency, overpayment, or tax. Since the tax on self-employment income is part of the income tax, it is subject to the jurisdiction of the Tax Court of the United States to the same extent and in the same manner as the other taxes under subtitle A of the Code. Furthermore, with respect to taxable years beginning after December 31, 1966, this tax must be taken into account in computing any estimate of the taxes required to be declared under section 6015. (b) The rates of tax on self-employment income are as follows: (1) For old-age, survivors, and disability insurance: (2) For hospital insurance: (c) In general, self-employment income consists of the net earnings derived by an individual (other than a nonresident alien) from a trade or business carried on by him as sole proprietor or by a partnership of which he is a member, including the net earnings of certain employees as set forth in §1.1402(c)–3, and of crew leaders, as defined in section 3121(o) (see such section and the regulations thereunder in part 31 of this chapter (Employment Tax Regulations)). See, however, the exclusions, exceptions, and limitations set forth in §§1.1402(a)–1 through 1.1402(h)–1. [T.D. 6993, 34 FR 828, Jan. 18, 1969, as amended by T.D. 7333, 39 FR 44445, Dec. 24, 1974]
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1401-1 Tax on self-employment income.
Taxable year Percent Beginning before January 1, 1957............................. 3Beginning after December 31, 1956 and before January 1, 1959. 3.375Beginning after December 31, 1958 and before January 1, 1960. 3.75Beginning after December 31, 1959 and before January 1, 1962. 4.5Beginning after December 31, 1961 and before January 1, 1963. 4.7Beginning after December 31, 1962 and before January 1, 1966. 5.4Beginning after December 31, 1965 and before January 1, 1967. 5.8Beginning after December 31, 1966 and before January 1, 1968. 5.9Beginning after December 31, 1967 and before January 1, 1969. 5.8Beginning after December 31, 1968 and before January 1, 1971. 6.3Beginning after December 31, 1970 and before January 1, 1973. 6.9Beginning after December 31, 1972............................ 7.0
Taxable year Percent Beginning after December 31, 1965 and before January 1, 1967. 0.35Beginning after December 31, 1966 and before January 1, 1968. .50Beginning after December 31, 1967 and before January 1, 1973. .60Beginning after December 31, 1972 and before January 1, 1974. 1.0Beginning after December 31, 1973 and before January 1, 1978. .90Beginning after December 31, 1977 and before January 1, 1981. 1.10Beginning after December 31, 1980 and before January 1, 1986. 1.35Beginning after December 31, 1985............................ 1.50
