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.