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	Publication 533: Self- Employment Tax
	For use in Preparing 2001 Returns
	Introduction, Useful Items, and Important Changes
	What Is Self-Employment Tax?
	Why Pay Self-Employment Tax?
	How To Pay Self-Employment Tax
	Who Must Pay Self-Employment Tax?
	Are You Self-Employed?
	Guidelines for Selected Occupations
	Figuring Earnings Subject to Self-Employment Tax
	More Than One Business
	Community Income
	Gain or Loss
	Lost Income Payments
	Partnership Income or Loss
	Corporate Director, Employee, or Shareholder
	Real Estate Rent
	U.S. Possession Self-Employment Income
	Research Grant
	Wages, Salaries, and Tips
	Methods for Figuring Net Earnings
	Which Method Should You Use?
	Regular Method
	Nonfarm Optional Method
	Farm Optional Method
	Using Both Optional Methods
	Reporting Self-Employment Tax
	Filled-In Form Examples
	Short Schedule SE Example
	Long Schedule SE Example
	How To Get Tax Help

	Master Index \| List of Publications \| List of Acronyms

Publication 533:Self- Employment Tax