3914 SELF-EMPLOYED PERSONS UNDER FICA

摘要

The Self-Employment Contributions Act governs Social Security taxation for self-employed individuals. Like the Federal Insurance Contributions Act, the Self-Employment Contributions Act is part of the federal Internal Revenue Code.rnHowever, the provisions it sets out for self-employed individuals on some things-how much income is subject to Social Security taxation, for example-are different from those set out by FICA.