69 resultados — página 2 de 4

• 26 CFR §1.1402(e)(3)-1Effective date of waiver certificate.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  individual before August 31, 1957, in accordance with the provisions of section 1402(e) in effect at the time the certificate is filed, shall be effective for the first taxable ... certificate filed by an individual before August 31, 1957, to be effective under section 1402(e), the certificate must be made effective for either the first or second taxable year

• 26 CFR §1.1402(a)-1Definition of net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership not engaged in a trade or business within the meaning of section 1402(c) and § 1.1402(c)-1 do not constitute gross income derived by an individual from

• 26 CFR §1.1402(e)-3ATime limitation for filing application for exemption.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  extension thereof. It should be noted that although by reason of section 1402(b)(1) (G) and (H) no part of the $400 represents “self-employment income”, nevertheless the entire ... constitutes “net earnings from self-employment” for purposes of fulfilling the requirements of section 1402(e)(2). Example (6). M, who files his income tax returns on a calendar year

• 26 CFR §1.6017-1Self-employment tax returns.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  than a nonresident alien, having net earnings from self-employment, as defined in section 1402, of $400 or more for the taxable year shall make a return of such earnings ... under this section if an individual has self-employment income, as defined in section 1402(b), even though he may not be required to make a return under section

• 26 CFR §1.1402(c)-5Ministers and members of religious orders.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  exercise of duties required by such order unless an exemption under section 1402(e) (see §§ 1.1402(e)-1A through 1.1402(e)-4A) is effective with respect to such ... performed by him in the exercise of his ministry. (ii) An exemption under section 1402(e) (see §§ 1.1402(e)-1A through 1.1402(e)-4A) which is effective with

• 26 CFR §301.6521-1Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 3121(a), is erroneously treated as self-employment income, as defined in section 1402(b), or an amount of self-employment income is erroneously treated as wages ... earnings from self-employment of $900. By reason of the limitations of section 1402(b) he shows no self-employment income. Assume further that by reason of a final decision

• 26 CFR §1.1402(e)(2)-1Time limitation for filing waiver certificate.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  date will be invalid. It should be noted that although by reason of section 1402(b)(1)(C) no part of the $400 for the taxable year 1965 represents “self ... constitutes “net earnings from self-employment” for purposes of fulfilling the requirements of section 1402(e)(2). Example (3). M, who files his income tax returns on a calendar year

• 26 CFR §301.6103(l)(21)-1Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  premium tax credit under section 36B or cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, or determining eligibility for the State programs described ... credit under section 36B of the Internal Revenue Code, cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, or eligibility for any program described

• 26 CFR §1.1402(e)-2AMinisters, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  such individual or individuals). The term “public insurance”, as used in section 1402(e) and this paragraph, refers to governmental, as distinguished from private, insurance and does not include insurance ... minister, member, or practitioner who (in accordance with the provisions of section 1402(e) as in effect prior to amendment by section 115(b)(2) of the Social Security Amendments

• 26 CFR §1.1402(c)-2Public office.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  such fees are received constitutes a trade or business within the meaning of section 1402(c) and § 1.1402(c)-1. If an individual performs service for a State

• 26 CFR §1.6654-2Exceptions to imposition of the addition to the tax in the case of individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this subparagraph if net earnings from self-employment (as defined in section 1402(a)) for the taxable year equal or exceed $400. For purposes of this subparagraph: (i) Taxable income ... employment income” means: (A) The net earnings from self-employment (as defined in section 1402(a)) for the calendar months in the taxable year ending before the month in which

• 26 USC §6654Failure by individual to pay estimated income tax
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  term "adjusted self-employment income" means self-employment income (as defined in section 1402(b)); except that section 1402(b) shall be applied by placing wages (within the meaning ... section 1402(b)) for months in the taxable year ending before the due date for the installment on an annualized basis consistent with clause (i). (D) Treatment of subpart

• 26 USC §6055Reporting of health insurance coverage
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such

• 26 CFR §1.1402(c)-6Members of certain professions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  practitioner, engaged in carrying on a trade or business unless an exemption under section 1402(e) (see §§ 1.1402(e)-1A through 1.1402(e)-4A) is effective with respect

• 26 CFR §1.1402(g)-1Treatment of certain remuneration erroneously reported as net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code, remuneration for service described in section 3121(b)(8) (other than

• CC RI 25-02Crédito reembolsables por concepto de licencia por enfermedad con paga y licencia familiar para individuos que prestan servicios por cuenta propia para el periodo de 1 de abril al 30 de septiembre de 2021
  Puerto RicoCarta circularVigencia: 2025-02-05

  socios o accionistas de una entidad conducto, según se dispone en la Sección 1402(a) del Código de Rentas Internas Federal de 1986, según enmendado (“Código Federal”). Para estos propósitos ... negocio si realiza una actividad comercial o empresarial según se establece en la Sección 1402 del Código Federal o es socio en una sociedad que está dedicada a una industria

• 26 CFR §1.1402(a)-14Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  type which is excluded from net earnings from self-employment by section 1402(a). F's actual net earnings from self-employment, computed in accordance with the provisions

• 26 USC §7429Review of jeopardy levy or assessment procedures
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  under subsection (b) shall be commenced only in the judicial district described in section 1402(a)(1) or (2) of title 28, United States Code. (2) Transfer of actions

• 26 CFR §1.1402(a)-17Retirement payments to retired partners.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Retirement plan of partnership. (1) To meet the requirements of section 1402(a)(10), the written plan of the partnership must set forth the terms and conditions of the program

• 26 CFR §301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section.] 1704(b) Election to revoke prior election under Code section 1402(e) (relating to exemption from social security taxes for certain clergy) Remuneration received in taxable years ending ... election under Act section 1704(b) to revoke an election under section 1402(e)(1) of the Code by a duly ordained, commissioned, or licensed minister of a church