Self-Employment Income and the Self-Employment Tax
Module 14: Self-Employment Income and the Self-Employment Tax is a complete set of teaching materials located on the Internal Revenue Service's Understanding Taxes web site. Content includes learning objectives, key terms, a lesson plan, teaching tips, printable fact sheet, and tax forms. In addition a tax tutorial, two moderately interactive simulations, and an assessment are provided. Users learn the circumstances whereby someone is considered self-employed as well as how Schedule C (or C-EZ), Schedule SE, 1099-MISC, and Form 1040 are completed. The mirror site URL links to a table of contents for other tax tutorials.