相信很多第一次备考USCPA考试的考生都会想了解Self-Employment Tax知识点该如何学习呢?接下来就和帮考网一起去了解下吧!

AICPA法规科目考试，个人联邦税有一个税种，Self-Employment Tax，简写SE tax, 自雇税，当纳税人同时是雇主和雇员时需要缴纳的一种税。

最典型的是sole proprietor/独资经营者，个体户，需要缴纳self-employment earnings的15.3%，其中12.4 percent Social Security tax/社会保障税和2.9 percent Medicare tax/医疗保险税。

self-employment earnings=92.35% of self-employment income

纳税人self-employment earnings的前$137,700，2020需要缴纳15.3%的SE tax. 如果纳税人self-employment earnings大于$137,700，那么超出部分只需要缴纳2.9 percent Medicare tax/医疗保险税。

50%的SE Tax 可以作为Adjustment抵扣，Schedule 1抵扣。

sole proprietor/独资经营者，在Schedule C核算的profit or loss/利润或损失，然后转入Schedule SE核算自雇税。

Guaranteed payments to partners or LLC members for services provided to the partnership or LLC are self-employment income to the recipient。合伙人或有限责任公司的成员提供服务收到的Guaranteed payments，属于自雇税。

A partner or LLC member\'s allocable share of partnership or LLC ordinary business income is self-employment income。合伙人或有限责任公司的成员分到的份额收入属于自雇税。

从1065的K-1转入Schedule SE核算自雇税。

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