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Deduction for one-half of self-employment taxes

3 rules0 of 2 subsections

(1) In general

(1)In general#

In the case of an individual, in addition to the taxes described in subsection (a), there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year.

(2)Deduction treated as attributable to trade or business#

For purposes of this chapter, the deduction allowed by paragraph (1) shall be treated as attributable to a trade or business carried on by the taxpayer which does not consist of the performance of services by the taxpayer as an employee.

in view

Whole section

Encodings · 3

self_employment_tax_deduction_fraction26 USC § 164 (f) · parameter

26 USC 164(f)(1)

name: self_employment_tax_deduction_fraction
kind: parameter
dtype: Rate
source: 26 USC 164(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: one-half
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

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self_employment_tax_deduction26 USC § 164 (f) · derived

26 USC 164(f)(1)

name: self_employment_tax_deduction
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 164(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: one-half of the taxes imposed by section 1401
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: In the case of an individual
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: other than the taxes imposed by section 1401(b)(2)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/1401#self_employment_oasdi_tax
          output: self_employment_oasdi_tax
          hash: >-
            sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/1401/b/1#self_employment_income_tax
          output: self_employment_income_tax
          hash: >-
            sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
          output: self_employment_tax_deduction_fraction
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if taxpayer_is_individual: (self_employment_oasdi_tax +
      self_employment_income_tax) * self_employment_tax_deduction_fraction else:
      0

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self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business26 USC § 164 (f) · derived

26 USC 164(f)(2)

name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 164(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: treated as attributable to a trade or business
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: >-
            does not consist of the performance of services by the taxpayer as
            an employee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/164/f#self_employment_tax_deduction
          output: self_employment_tax_deduction
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: self_employment_tax_deduction

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▸rulespec code

Shown source

statutes/26/164/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

self_employment_tax_deduction_fraction

Parameter

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

self_employment_tax_deduction

Derived

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half of the taxes imposed by section 1401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: In the case of an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: other than the taxes imposed by section 1401(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401#self_employment_oasdi_tax
            output: self_employment_oasdi_tax
            hash: sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401/b/1#self_employment_income_tax
            output: self_employment_income_tax
            hash: sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
            output: self_employment_tax_deduction_fraction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_is_individual: (self_employment_oasdi_tax + self_employment_income_tax) *
        self_employment_tax_deduction_fraction else: 0

self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business

Derived

source: 26 USC 164(f)(2)

- name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: treated as attributable to a trade or business
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: does not consist of the performance of services by the taxpayer as an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction
            output: self_employment_tax_deduction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: self_employment_tax_deduction

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1401inferredUS Federal › Statutes › Title 26 › § 1401
26 USC § 1401 (b)(2)inferredUS Federal › Statutes › Title 26 › § 1401 › (b)(2)

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us/statute/26/164/f — Deduction for one-half of self-employment taxes · Axiom

Deduction for one-half of self-employment taxes

3 rules0 of 2 subsections

Official source

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(1) In general

(1)In general#

(2)Deduction treated as attributable to trade or business#

in view

Whole section

Encodings · 3

self_employment_tax_deduction_fraction26 USC § 164 (f) · parameter

26 USC 164(f)(1)

name: self_employment_tax_deduction_fraction
kind: parameter
dtype: Rate
source: 26 USC 164(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: one-half
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

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self_employment_tax_deduction26 USC § 164 (f) · derived

26 USC 164(f)(1)

name: self_employment_tax_deduction
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 164(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: one-half of the taxes imposed by section 1401
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: In the case of an individual
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: other than the taxes imposed by section 1401(b)(2)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/1401#self_employment_oasdi_tax
          output: self_employment_oasdi_tax
          hash: >-
            sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/1401/b/1#self_employment_income_tax
          output: self_employment_income_tax
          hash: >-
            sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
          output: self_employment_tax_deduction_fraction
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if taxpayer_is_individual: (self_employment_oasdi_tax +
      self_employment_income_tax) * self_employment_tax_deduction_fraction else:
      0

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self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business26 USC § 164 (f) · derived

26 USC 164(f)(2)

name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 164(f)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: treated as attributable to a trade or business
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/164
          excerpt: >-
            does not consist of the performance of services by the taxpayer as
            an employee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/164/f#self_employment_tax_deduction
          output: self_employment_tax_deduction
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: self_employment_tax_deduction

open in graph ↗

▸rulespec code

Shown source

statutes/26/164/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

self_employment_tax_deduction_fraction

Parameter

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

self_employment_tax_deduction

Derived

source: 26 USC 164(f)(1)

- name: self_employment_tax_deduction
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: one-half of the taxes imposed by section 1401
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: In the case of an individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: other than the taxes imposed by section 1401(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401#self_employment_oasdi_tax
            output: self_employment_oasdi_tax
            hash: sha256:a844cf97fb59ac576f3b4f44a604c9658bbdd6cc5b4c84d136ac066d8166948b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1401/b/1#self_employment_income_tax
            output: self_employment_income_tax
            hash: sha256:f944f4e1891bb22ba413facb01af011b93631782577909064b3f329990868e55
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction_fraction
            output: self_employment_tax_deduction_fraction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_is_individual: (self_employment_oasdi_tax + self_employment_income_tax) *
        self_employment_tax_deduction_fraction else: 0

self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business

Derived

source: 26 USC 164(f)(2)

- name: self_employment_tax_deduction_attributable_to_nonemployee_trade_or_business
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 164(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: treated as attributable to a trade or business
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/164
            excerpt: does not consist of the performance of services by the taxpayer as an employee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/164/f#self_employment_tax_deduction
            output: self_employment_tax_deduction
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: self_employment_tax_deduction

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1401inferredUS Federal › Statutes › Title 26 › § 1401
26 USC § 1401 (b)(2)inferredUS Federal › Statutes › Title 26 › § 1401 › (b)(2)