2.02.2 Self-Employment Income (1)

Question 問題
Which type of income is NOT subject to self-employment tax?

A. Wages, salaries, and tips received as an employee.

B. Non-employee compensation. 非従業員報酬

C. Net profits from sole proprietorship.

D. Distributive share of partnership income. パートナーシップからの分配

The correct answer is 正解は、[A. Wages, salaries, and tips received as an employee.]
従業員の給与所得は自営業者税の対象ではない。パートナーシップからのパススルー所得は対象となる。