### Question
Can you define what net earnings from self-employment means?


### Answer
**Net earnings from self-employment** is defined as the following in *26 U.S.C. § 1402*:

> the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member

#### Citation:
  - *26 U.S.C. § 1402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME**

