### Question
How is the term self-employment income defined?


### Answer
The term **self-employment income** is defined in *26 U.S.C. § 1402* as the following:

> the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year

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

