26 U.S.C. § 6017
Section 6017 · Self-employment tax returns
Amended 1 time on record
Applied in 6 court decisions — leading case United States v. Ripley (1991)
Most recently applied in Iowa Supreme Court Attorney Disciplinary Board Vs. Thomas E. Lustgraaf (December 2010)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Time for filing income tax returns, see section 6072 of this title.