self-employed individual
Defined in 2 places of the United States Code.
For purposes of this section, the term "self-employed individual" means an individual who performs personal services—
Source
- 1994–201826 U.S.C. § 217Internal Revenue Code · Moving expenses · for purposes of this section
For purposes of this section, the term “self-employed individual” means an individual who performs personal services—
(1) as the owner of the entire interest in an unincorporated trade or business, or
(2) as a partner in a partnership carrying on a trade or business.
Source
- 2013–present26 U.S.C. § 217Internal Revenue Code · Moving expenses · for purposes of this section
For purposes of this subsection, the term “self-employed individual” includes an individual described in section 3121(b)(20) (relating to certain fishermen).
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this section
The term “self-employed individual” means, with respect to any taxable year, an individual who has earned income (as defined in paragraph (2)) for such taxable year. To the extent provided in regulations prescribed by the Secretary, such term also includes, for any taxable year—
(i) an individual who would be a self-employed individual within the meaning of the preceding sentence but for the fact that the trade or business carried on by such individual did not have net profits for the taxable year, and
(ii) an individual who has been a self-employed individual within the meaning of the preceding sentence for any prior taxable year.
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this section