self-employment tax

Self-employment tax

A tax self-employed people must pay to qualify them to receive Social Security benefits at retirement.

self-employment tax

A federal tax similar to the Social Security and Medicare taxes deducted and matched by employers. It is equal to 15.3 percent of net earnings from self-employment and must be calculated on Schedule SE and reported on Form 1040. Real estate agents, brokers, mortgage brokers, and all other self-employed individuals are required to pay self-employment taxes. (See Tax Topic 554, “Self-Employment Tax” and Publication 334, “Tax Guide for Small Business,” at the IRS Web site, www.irs.gov.)

单词	self-employment tax
释义	DictionarySeeself-employment self-employment tax Self-employment tax A tax self-employed people must pay to qualify them to receive Social Security benefits at retirement. self-employment tax A federal tax similar to the Social Security and Medicare taxes deducted and matched by employers. It is equal to 15.3 percent of net earnings from self-employment and must be calculated on Schedule SE and reported on Form 1040. Real estate agents, brokers, mortgage brokers, and all other self-employed individuals are required to pay self-employment taxes. (See Tax Topic 554, “Self-Employment Tax” and Publication 334, “Tax Guide for Small Business,” at the IRS Web site, www.irs.gov.) AcronymsSeeSET
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