26 U.S.C. § 1401
Rate of tax
# (a) Old-age, survivors, and disability insurance
In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.
# (b) Hospital insurance
(1) In general In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year. (2) Additional tax (A) In general In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012 , a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of— (i) in the case of a joint return, $250,000, (ii) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and (iii) in any other case, $200,000. (B) Coordination with FICA The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.
# (c) Relief from taxes in cases covered by certain international agreements
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
Source: view the official text
Cited by 31
- 26 CFR § 1.1401-1 — Tax on self-employment income.
- 26 CFR § 1.1402(b)-1 — Self-employment income.
- 26 CFR § 1.1402(e)(3)-1 — Effective date of waiver certificate.
- 26 CFR § 1.1402(e)(5)-1 — Optional provision for certain certificates filed before April 15, 1962.
- 26 CFR § 1.1402(e)(5)-2 — Optional provisions for certain certificates filed on or before April 17, 1967.
- 26 CFR § 1.1402(e)-2A — Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- 26 CFR § 1.1402(e)-5A — Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
- 26 CFR § 1.1402(h)-1 — Members of certain religious groups opposed to insurance.
- 26 CFR § 1.1411-1 — General rules.
- 26 CFR § 1.1411-4 — Definition of net investment income.
- 26 CFR § 1.1411-9 — Exception for self-employment income.
- 26 CFR § 1.31-2 — Credit for “special refunds” of employee social security tax.
Show 19 more
- 26 CFR § 1.401(a)(4)-7 — Imputation of permitted disparity.
- 26 CFR § 1.401(a)(5)-1 — Special rules relating to nondiscrimination requirements.
- 26 CFR § 1.401(l)-1 — Permitted disparity in employer-provided contributions or benefits.
- 26 CFR § 1.401(l)-2 — Permitted disparity for defined contribution plans.
- 26 CFR § 1.401(l)-3 — Permitted disparity for defined benefit plans.
- 26 CFR § 1.401-10 — Definitions relating to plans covering self-employed individuals.
- 26 CFR § 1.469-1T — General rules (temporary).
- 26 CFR § 1.6017-1 — Self-employment tax returns.
- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 301.6521-1 — Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- 26 CFR § 301.7701-2 — Business entities; definitions.
- 26 CFR § 301.9100-7T — Time and manner of making certain elections under the Tax Reform Act of 1986.
- 26 CFR § 31.3506-1 — Companion sitting placement services.
- 26 U.S.C. § 1402 — Definitions
- 26 U.S.C. § 1411 — Imposition of tax
- 26 U.S.C. § 164 — Taxes
- 26 U.S.C. § 24 — Child tax credit
- 26 U.S.C. § 3231 — Definitions
- 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
Nearby sections (25 sections)
- 1397B · Nonrecognition of gain on rollover of empowerment zone…
- 1397C · Enterprise zone business defined
- 1397D · Qualified zone property defined
- 1397E · Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22,…
- 1397F · Regulations
- 1398 · Rules relating to individuals’ title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A),…
- 1400E · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A),…
- 1400L · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A),…
- 1400Z-1 · Designation
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…
- 1451 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A),…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income