### Question
How does Computation of Taxable Income define self-employed individual?


### Answer
Under *26 U.S.C. § 217*, **self-employed individual** is defined as:

> an individual who performs personal services—


(1) as the owner of the entire interest in an unincorporated trade or business, or


(2) as a partner in a partnership carrying on a trade or business

#### Citation:
  - *26 U.S.C. § 217*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

