26 U.S.C. 1402: Definitions

2018

• Pub. L. 115–141, §401(a)(197), substituted "section 1233(a)(2)" for "section 1233(2)" and "16 U.S.C. 3833(a)(2)" for "16 U.S.C. 3833(2)". Law text · (a)
• Pub. L. 115–141, §401(a)(198), substituted "3211." for "3211,." in concluding provisions. Law text · (b)

2014

• Pub. L. 113–295 struck out "whichever of the following dates is later: (A)" after "before" and "; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967" after "or (c)(5)". Amendment was executed to reflect the probable inte… Law text · (e)

2010

• Pub. L. 111–148 inserted "(determined without regard to the rate imposed under paragraph (2) of section 1401(b))" after "for such year". (Patient Protection and Affordable Care Act) Law text · (a)

2008

• Pub. L. 110–246, §15352(a)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing. (Food, Conservation, and Energy Act of 2008) Law text · (a)
• Pub. L. 110–246, §15301(a), inserted ", and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act" after "crop shares". (Food, Conservation, and Energy Act of 2008) Law text · (a)
• Pub. L. 110–246, §15352(a)(2), added subsec. (l). (Food, Conservation, and Energy Act of 2008) Law text · (l)

2007

• Pub. L. 110–28 added par. (17). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)

2004

• Pub. L. 108–203 substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income … (Social Security Protection Act of 2004) Law text · (a)
• Pub. L. 108–357 added par. (16). (American Jobs Creation Act of 2004) Law text · (a)

1997

• Pub. L. 105–34 added subsec. (k). (Taxpayer Relief Act of 1997) Law text · (k)

1996

• Pub. L. 104–188 inserted before semicolon at end ", but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retireme… (Small Business Job Protection Act of 1996) Law text · (a)

1994

• Pub. L. 103–296, §108(h)(1), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services". · (c)
• Pub. L. 103–296, §319(a)(4), inserted at end "except service which constitutes 'employment' under section 3121(y),". · (c)
• Pub. L. 103–296, §108(h)(1), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services". · (c), (e), (g), (2), (B)

1993

• Pub. L. 103–66, §13207(b)(1)(C), (D), in concluding provisions, inserted "and" after "section 3121(b)," and struck out "and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3… · (b)
• Pub. L. 103–66, §13207(b)(1)(A), (B), substituted "in the case of the tax imposed by section 1401(a), that part of the net" for "that part of the net" and "contribution and benefit base (as determined under section 230 of the Social Security Act)" for "applicable contribution base (… · (b)
• Pub. L. 103–66, §13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base under this chapter. · (k)

1990

• Pub. L. 101–508, §5123(a)(3), struck out last undesignated par. which read as follows: "Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have bee… · (a)
• Pub. L. 101–508, §5130(a)(2), amended directory language of Pub. L. 98–21, §322(b)(2). See 1983 Amendment note below. · (b)
• Pub. L. 101–508, §11331(b)(1), substituted "the applicable contribution base (as determined under subsection (k))" for "the contribution and benefit base (as determined under section 230 of the Social Security Act)". · (b)
• Pub. L. 101–508, §11331(b)(2), added subsec. (k). · (k)

1989

• Pub. L. 101–239 substituted "to apply" for "not to apply" in heading and "shall apply" for "shall not apply" in text. · (g)

1988

• Pub. L. 100–647, §3043(c)(1), added par. (15). · (a)
• Pub. L. 100–647, §8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively. · (g)

1987

• Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation. · (a)

1986

• Pub. L. 99–514, §1272(d)(8), inserted "and" after "of the employer)," and struck out "and section 931 (relating to income from sources within possessions of the United States)" after "living abroad)". · (a)
• Pub. L. 99–514, §1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: "the term 'possession of the United States' as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of posse… · (a)
• Pub. L. 99–514, §1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: "with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)— · (a)
• Pub. L. 99–514, §1882(b)(1)(B)(ii), (iii), substituted "paragraph" for "clause" in second sentence and inserted at end "In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2)." · (b)
• Pub. L. 99–509 struck out "under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or" after "services included" in second sentence. · (b)
• Pub. L. 99–272 substituted "medicare qualified government employment (as defined in section 3121(u)(3))" for "medicare qualified Federal employment (as defined in section 3121(u)(2))". · (b)
• Pub. L. 99–514, §1883(a)(11)(A), realigned margin of subpar. (G). · (c)
• Pub. L. 99–514, §1704(a)(1), (2)(A), substituted "Subject to paragraph (2), any individual" for "Any individual" and inserted "and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order… · (e)
• Pub. L. 99–514, §1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. · (e)
• Pub. L. 99–514, §1882(a), added par. (5). · (g)
• Pub. L. 99–514, §301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "In determining the net earnings from self-employment of any options dealer or commodities dealer— · (i)
• Pub. L. 99–514, §1882(b)(1)(A), added subsec. (j). · (j)

1984

• Pub. L. 98–369, §2603(d)(2), added par. (14). · (a)
• Pub. L. 98–369, §2663(j)(5)(B), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare". · (c), (2)
• Pub. L. 98–369, §2603(c)(2), added subpar. (G). · (c)
• Pub. L. 98–369, §2663(j)(5)(B), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare". · (g), (3), (B)
• Pub. L. 98–369, §102(c)(1), added subsec. (i). · (i)

1983

• Pub. L. 98–21, §323(b)(1), struck out "in the case of an individual described in section 911(d)(1)(B)," before "the exclusion". · (a)
• Pub. L. 98–21, §124(c)(2), added par. (12) and redesignated former par. (12) as (13). · (a), (13)
• Pub. L. 98–21, §322(b)(2), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 233 of the Social Security Act" in text preceding par. (1). · (b)
• Pub. L. 98–21, §321(e)(3), substituted "employees of foreign affiliates of American employers" for "employees of foreign subsidiaries of domestic corporations" in cl. (A) of provisions following par. (2). · (b)

1982

• Pub. L. 97–248 struck out "and" before "(B)" and inserted ", and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3… · (b)

1981

• Pub. L. 97–34, §111(b)(3), substituted "relating to citizens or residents of the United States living abroad" for "relating to income earned by employees in certain camps". · (a)
• Pub. L. 97–34, §111(b)(5), substituted "in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply" for "in the case of an individual who has been a resident of the United States during the entire ta… · (a)

1978

• Pub. L. 95–615 substituted "(relating to income earned by employees in certain camps)" for "(relating to earned income from sources without the United States)" in par. (8). · (a)
• Pub. L. 95–600, §703(j)(8)(A), substituted "subsection (h)" for "subsection (i)" wherever appearing in last par. · (a)
• Pub. L. 95–600, §703(j)(8)(B), substituted "subsection (g)" for "subsection (h)". · (c)

1977

• Pub. L. 95–216 added par. (12). · (a)

1976

• Pub. L. 94–455, §§1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or … · (a)
• Pub. L. 94–455, §1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974. · (b)
• Pub. L. 94–455, §1207(e)(1)(B), added subpar. (F). · (c)
• Pub. L. 94–455, §§1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) "or his delegate" after "Secretary" and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending bef… · (g)
• Pub. L. 94–455, §1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). · (h), (i)

1975

• Pub. L. 94–92 struck out from item B of second sentence the limitation of "wages" to include "compensation" solely with respect to the tax imposed by section 1401(b). · (b)

1974

• Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing. · (a)

1973

• Pub. L. 93–233 substituted "$13,200" for "$12,600". · (b)
• Pub. L. 93–66 substituted "$12,600" for "$12,000". · (b)

1972

• Pub. L. 92–603, §§121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of … · (a), (11)
• Pub. L. 92–336, §203(b)(1)(A), inserted "and before 1973" after "1971". · (b)
• Pub. L. 92–336, §203(b)(1)(B), added subpars. (G) to (I). · (b)
• Pub. L. 92–603, §121(b)(2), added subsec. (i). · (i)

1971

• Pub. L. 92–5, §203(b)(1)(A), inserted "and beginning before 1972" after "1967" and substituted "; and" for "; or". · (b)
• Pub. L. 92–5, §203(b)(1)(B), added subpar. (F). · (b)

1968

• Pub. L. 90–248, §118(a), added par. (10). · (a)
• Pub. L. 90–248, §502(b)(1), designated existing provisions of second sentence respecting "wages" as item "A" and added item "B". · (b)
• Pub. L. 90–248, §108(b)(1)(A), inserted "and before 1968" after "1965". · (b)
• Pub. L. 90–248, §108(b)(1)(B), added subpar. (E). · (b)
• Pub. L. 90–248, §115(b)(1), substituted "such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him" for "such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect… · (c)
• Pub. L. 90–248, §122(b)(1), excepted from exclusion from definition of "trade or business" the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on… · (c)
• Pub. L. 90–248, §122(b)(2), added subpar. (E). · (c)
• Pub. L. 90–248, §115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) resp… · (e)
• Pub. L. 90–248, §501(a), substituted "December 31, 1967" and "December 31, 1968" for "December 31, 1965" and "April 15, 1966", respectively, in subpar. (A) and "December 31, 1967" for "December 31, 1965" in subpar. (B) and inserted in such subpar. (B) exception provision as to when … · (h)

1966

• Pub. L. 89–368 added subpar. (E). · (e)

1965

• Pub. L. 89–97, §312(b), substituted "2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing. · (a)
• Pub. L. 89–97, §320(b)(1)(C), inserted "and before 1966" after "1958" and substituted "and" for "or" after the semicolon. · (b)
• Pub. L. 89–97, §320(b)(1)(B), added subpar. (D). · (b)
• Pub. L. 89–97, §§311(b)(1), (2), 319(a), struck out from par. (5) "doctor of medicine, or" before and "; or the performance of such service by a partnership" after "Christian Science practitioner," added par. (6), and consolidated into one sentence former last two sentences. · (c)
• Pub. L. 89–97, §311(b)(3)(A), substituted "extended to service described in subsection (c)(4) or (c)(5) performed by him" for "extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an indi… · (e)
• Pub. L. 89–97, §311(b)(3)(B), substituted "(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)" for "(computed, in the case of an individual referred to i… · (e)
• Pub. L. 89–97, §341(a), substituted "his second taxable year ending after 1963" for "his second taxable year ending after 1962". · (e)
• Pub. L. 89–97, §341(b), added subpar. (D). · (e)
• Pub. L. 89–97, §331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate… · (e)
• Pub. L. 89–97, §331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962. · (e)
• Pub. L. 89–97, §319(c), added subsec. (h). · (h)

1964

• Pub. L. 88–272 inserted reference to iron ore. · (a)
• Pub. L. 88–650, §2(a), substituted "his second taxable year ending after 1962" for "his second taxable year ending after 1959". · (e)
• Pub. L. 88–650, §2(b), added subpar. (C). · (e)

1961

• Pub. L. 87–64 added par. (6). · (e)

1960

• Pub. L. 86–778, §103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence. · (a)
• Pub. L. 86–778, §103(l), substituted "the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" for "the Virgin Islands or a resident of Puerto Rico" in last sentence. · (b)
• Pub. L. 86–778, §106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States. · (c)
• Pub. L. 86–778, §101(a), substituted "1959" for "1956". · (e)
• Pub. L. 86–778, §101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B). · (e)
• Pub. L. 86–778, §101(c), added par. (5). · (e)
• Pub. L. 86–778, §105(c)(1), added subsec. (g). · (g)

1958

• Pub. L. 85–840, §402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800. · (b)
• Pub. L. 85–840, §403(a), added subsec. (f). · (f)

1957

• Pub. L. 85–239, §5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title. · (a)
• Pub. L. 85–239, §1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956. · (e)
• Pub. L. 85–239, §1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which… · (e)
• Pub. L. 85–239, §2, added par. (4). · (e)