{"identifier":"/us/usc/t26/s6017","title":26,"num":"\u00a7\u202f6017.","heading":"Self-employment tax returns","text":"\u00a7\u202f6017.\nSelf-employment tax returns\nEvery 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.","url":"https://projectusc.org/usc/t26/s6017.html","content":[{"t":"sec","id":"/us/usc/t26/s6017","children":[{"t":"num","text":"\u00a7\u202f6017."},{"t":"heading","text":"Self-employment tax returns"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}