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What is considered a self-employment income?

Types of self-employment income include: 

  • Income from sole proprietorship and non-employee compensation 
  • Corporate director fees
  • Partnership income
  • Guaranteed payment from a partnership
  • Bartering income
  • Real estate rent
  • Income paid to retired insurance agents
  • Interest received in a trade or business
  • Newspaper vendor’s income if they're 18 years or older
  • Net earnings of members of the clergy
  • Gains and losses by a dealer in options or commodities from dealing or trading in section 1256 contracts or property related to those contracts
  • A professional fiduciary who administers a deceased person’s estate. 

However, shareholder’s share of S corporation’s taxable income and fees received from services performed as a notary public are not considered self-employment income. 


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