### Question
How does EMPLOYMENT INCOME define self-employment income?


### Answer
Under *26 U.S.C. § 1402*, **self-employment income** is defined as:

> 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**

