26 USC 1401 - Rate of tax

U.S Code last checked for updates: Dec 08, 2025

§ 1401.

Rate of tax

(a)

Old-age, survivors, and disability insurance

(b)

Hospital insurance

(1)

In general

(2)

Additional tax

(A)

In general

In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of—

(i)

in the case of a joint return, $250,000,

(ii)

in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and

(iii)

in any other case, $200,000.

(B)

Coordination with FICA

(c)

Relief from taxes in cases covered by certain international agreements

(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, § 208(a), 68 Stat. 1093; Aug. 1, 1956, ch. 836, title II, § 202(a), 70 Stat. 845; Pub. L. 85–840, title IV, § 401(a), Aug. 28, 1958, 72 Stat. 1041; Pub. L. 87–64, title II, § 201(a), June 30, 1961, 75 Stat. 140; Pub. L. 89–97, title I, § 111(c)(4), title III, § 321(a), July 30, 1965, 79 Stat. 342

cite as: 26 USC 1401