What is Self-Employment Tax and How Does It Impact You?

Definition & Meaning

Self-employment tax is a tax that applies to individuals who work for themselves, such as sole proprietors, small business owners, and independent contractors. This tax primarily funds Social Security and Medicare, similar to the taxes deducted from the wages of employees working for an employer. Self-employed individuals are responsible for paying this tax, which covers both the employer and employee portions of these social insurance taxes.

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Real-world examples

Here are a couple of examples of abatement:

For instance, a freelance graphic designer who earns $50,000 in a year will need to pay self-employment tax on that income. They will report this income on their tax return and calculate the tax owed using Schedule SE. (hypothetical example)

What to do if this term applies to you

If you are self-employed and earn $400 or more in a year, you need to file self-employment tax. Start by keeping accurate records of your income and expenses. Use IRS Form 1040 and Schedule SE to report your earnings and calculate your tax. Consider using legal form templates from US Legal Forms to simplify the process. If your tax situation is complex, seeking professional advice may be beneficial.

Key takeaways

Frequently asked questions

The self-employment tax rate is 15.3%, which includes 12.4% for Social Security and 2.9% for Medicare.