Chapter 11Are You Self-Employed?

Table of Contents
1100. Social Security Coverage for the Self-Employed
1101. Trade or Business Defined
1102. Personal Services
1103. Does length of time engaged in an activity determine a trade or business?
1104. Can an illegal activity be a trade or business?
1105. Can more than one trade or business be operated?
1106. Is a hobby a trade or business?
1107. Partnership Defined
1108. What factors indicate a partnership or joint venture?
1109. Families and Partnerships
1110. What factors indicate a valid partnership?
1111. Does transfer of capital interest to a family member make the member a partner?
1112. Is an association taxable as a corporation or a partnership?
1113. Writers Receiving Royalties
1114. Nonprofessional Fiduciaries
1115. Is a beneficiary of a trust operating a trade or business engaged in the trade or business?
1116. Business Carried on by Executors or Administrators of Deceased's Estate
1117. What categories of mail carriers are self-employed?
1118. Owner of Land on Which Business is Operated
1119. Definition of Sharefarmer
1120. “Undertakes to Produce a Crop” Defined for Sharefarming Arrangements
1121. Partnership or Joint Ventures Between Farm Owner and Operator
1122. Exclusions from Trade or Business
1123. Are newspaper vendors self-employed?
1124. Are employees of foreign governments self-employed?
1125. State and Local Government Employees
1126. Public Office Holders
1127. Federal Court Reporters
1128. When may members of certain religious groups receive an exemption from the Social Security tax?
1129. Claiming the Tax Exemption
1130. Ministers, Members of Religious Orders, and Christian Science Practitioners
1131. Exemptions from Self-Employment Coverage
1132. Time Limit to File for Exemption
1133. Are services by chaplains self-employment?
1134. Crews on Fishing Boats
1135. Real Estate Agents and Direct Sellers
1136. Certain Church Employees Treated as Self-Employed