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Updated for 2011
Self-Employment Tax
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Items Not Included in Self-Employment Income
The following items are not included in self-employment income:
- Rent from real estate
- Capital gains on the sale of property (unless the property is held for sale to customers in the ordinary course of business. For example, inventory).
- Traders who buy and sell for their own account do not treat gains and losses from sales as self-employment income.
- Dividends and interest on securities held for investment.
- Dividends earned by dealers in securities and interest on accounts receivable are treated as self-employment income if the securities are not being held for investment.
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Self-Employment Tax: When to File Schedule SE
Related Links
- What is Self-Employment Tax?
- Self-Employment Tax Rate
- Earnings Limitation for Social Security Tax
- Income From a Job and Self-Employment
- Who Pays Self-Employment Tax?
- Statutory Employees and Self-Employment tax
- What are Net Earnings from Self-Employment?
- Computing Net Earnings From Self-Employment-Schedule C Filers
- When to Pay Self-employment Tax
- More Than One Business
- Net Operating Loss Deduction
- Personal Exemption and Self-Employment Tax
- Self-Employment Tax Rate
- Deduction for One Half of Self-Employment Tax
- Deductions for Retirement Plans
- Married Couples and Self-Employment Tax
- Community Property States
- Retirees and Self-Employment Tax
- Business Interruption Insurance Proceeds
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