---
kind: "section"
citation: "26 U.S.C. § 6017"
title: "26"
title_heading: "Internal Revenue Code"
number: "6017"
heading: "Self-employment tax returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6017"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part II — Tax Returns or Statements"
  - "Subpart B — Income Tax Returns"
---

# §6017. Self-employment tax returns


Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the [taxable year](/usc/26/7701.md?p=a-23) shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a [husband](/usc/26/7701.md?p=a-17) and [wife](/usc/26/7701.md?p=a-17) filing a [joint return](/usc/26/7701.md?p=a-38) under [section 6013](/usc/26/6013.md), the tax imposed by [chapter 2](/usc/26/chstA/ch2.md) 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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 739.)