PRACTICAL WAR TAX RESISTANCE - Self-Employment - #4 - An Effective Path for War Tax Refusal

Sep 19, 2026

Practical War Tax Resistance #4 explains why some people pursue self-employment as a route for refusing military tax payment in the United States. It outlines how self-employment can reduce reliance on W-4 forms and payroll withholding, manage taxable income and deductions, and make it harder for the IRS to garnish earnings. The guide compares two income-and-reporting strategies, including earning from sources that do not report to the IRS and structuring earnings to resist military taxes while following or selectively ignoring filing requirements.

LanguageEnglish

CategoryLetters

FormatPDF

Pages28

Reading Time10 min

AccessFree to download

Self-Employment

An Effective Path for War Tax Refusal

Two Basic Strategies

Strategy #1 — Income from Sources That Do Not Report It to the IRS

Caveats and Pressures on Nonfilers

PRACTICAL WAR TAX RESISTANCE \#4 Self-Employment An Effective Path for War Tax Refusal Includes: Strategies to Match Your Goals Sole Proprietor and Other Models Levies and Avoiding Collection Healthcare and retirement Common Areas of SelfEmployment This publication is one of a series of “practicals” that of fer ideas, tips, and information for individuals who want to cut off their financial support for the US war machine or are currently practicing war tax resistance. The full list of the “Practical Series” appears at the end of the text along with other relevant resources. Since the 1940s, the US government and the Internal Revenue Service (IRS) have effectively enrolled employers in the tax collection system through payroll withholding, mandatory reporting, and salary levies. Although the US tax system is called “voluntary,” it is difficult to prevent assessment and collection of taxes, particularly for people who work for wages and salaries. The experience of war tax resisters over recent decades indicates that those who hope to prevent collection of military taxes over an extended period of years may be more successful earning income through self-employment. This choice means seeking paid work where you do not have to fill out a W-4 form and participate in the withholding system. Opportunities for working independently are numerous and have grown exponentially with the expansion of the internet. Examples are offered in this Practical. Your choices may depend on your style of resistance; selfemployment offers the ability to: • better regulate your income and deductions if you are trying to keep your income under the taxable level; • avoid income tax withholding to have taxes to resist if you owe federal income taxes; • find opportunities for earning income that will not be reported to the IRS, which is advantageous for those who choose not to file a tax return (see Practical \#2) • make it more difficult for the IRS to garnish earnings. Some of the strategies covered in this pamphlet are not legal. Civil disobedience should be a conscious, as well as a con- scientious choice. Readers who have any doubts or concerns about the legality of particular actions or their likely or potential consequences should consult an experienced war tax resistance counselor. Advice from accountants or attorneys may be helpful in setting up a cooperative or corporation orin clarifying legal home business deductions. Generally, they will not have enough experience with war tax resistance to offer advice about it. TWO BASIC STRATEGIES In this section we’ll discuss two divergent income and reporting strategies that are used to avoid paying military taxes through self-employment. It should be noted that in discussing “taxable levels,” this publication refers to the federal income tax level, which is significantly higher than that for Social Security and other self-employment taxes. Gross earnings of $600 up to $176,100 are subject to Social Security taxes (2025 figures) . 1) Using one strategy, most of your income comes directly from individuals not required to report, or businesses that choose to ignore reporting requirements. You do not file returns and do not report your income. If you get income at taxable levels, this route is illegal, but it can work effectively in practice. 2) In the second strategy, much of your income may come from businesses and organizations that report your income payments to the IRS, as required by law. You may file returns, but resist the payment of military taxes. You may ignore filing requirements and wait to see whether the IRS discovers you and pursues you effectively. Or you may structure your income and economic status in such a way that you can file returns, but no military taxes will be due. STRATEGY \#1 — Income from sources that do not report it to the IRS Generally, those who seek this type of income are seeking to remain outside the system and choose not to

FAQs

Why does the publication recommend self-employment for war tax resistance?

It suggests that people may be more successful preventing collection of military taxes over time by earning income through self-employment, avoiding payroll withholding and the need to complete a W-4 form.

What are the two basic strategies discussed for income and reporting?

Strategy #1 focuses on sources that do not report payments to the IRS, often paired with not filing returns. Strategy #2 may still involve reporting through businesses that send information to the IRS, while resisting payment of military taxes and managing filing obligations and liability.

What risks or caveats are highlighted for those aiming to avoid reporting to the IRS?

The publication warns that the government and IRS can pressure businesses to use employees instead of contractors, that policy changes like the Affordable Care Act can push nonfilers to file, and that the IRS may offer rewards for information leading to tax collection on unreported income.

Sep 19, 2026

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