adjusted self-employment income
Defined in 1 place of the United States Code.
The term “adjusted self-employment income” means self-employment income (as defined in section 1402(b)); except that section 1402(b) shall be applied by placing wages (within the meaning of section 1402(b)) for months in the taxable year ending before the due date for the installment on an annualized basis consistent with clause (i).
Source
- 1994–present26 U.S.C. § 6654Internal Revenue Code · Failure by individual to pay estimated income tax · for purposes of this section