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The publication also addresses who must pay, how to figure net earnings subject to the tax, and how to use Schedule SE with Form 1040 for reporting.",{"@graph":14,"@context":64},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/self-employment-tax-2001-returns/301328/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/self-employment-tax-2001-returns/301328.png","ImageObject",442,249,{"name":42,"@type":43},"Terk","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58],{"name":59,"@type":60,"acceptedAnswer":61},"What earnings are subject to self-employment tax in 2001?","Question",{"text":62,"@type":63},"In 2001, only the first $80,400 of combined wages, tips, and net earnings is subject to the social security part. All combined wages, tips, and net earnings in 2001 are subject to the Medicare part.","Answer","https://schema.org",{"og:url":32,"og:type":66,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":68,"canonical":32},"index,follow",{"doc_id":70,"site_id":7},301328,1790211283,{"code":4,"msg":73,"data":74},"success",[75,80,85,90,95,100,104,109,114],{"id":76,"doc_module":22,"doc_module_name":25,"category_name":77,"show_sort_weight":78,"slug":79},11,"Presentations",90,"presentations",{"id":81,"doc_module":22,"doc_module_name":25,"category_name":82,"show_sort_weight":83,"slug":84},12,"Resumes",80,"resumes",{"id":86,"doc_module":22,"doc_module_name":25,"category_name":87,"show_sort_weight":88,"slug":89},14,"Invoices",70,"invoices",{"id":91,"doc_module":22,"doc_module_name":25,"category_name":92,"show_sort_weight":93,"slug":94},15,"Posters",60,"posters",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},16,"Social Media",50,"social-media",{"id":101,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":102,"slug":103},17,40,"forms",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},18,"Letters",30,"letters",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},21,"Paper Templates",5,"papers-templates",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":4,"slug":117},158,"General","general-158",{"code":4,"msg":73,"data":119},{"doc_id":70,"user_id":120,"nickname":42,"user_avatar":121,"doc_module":22,"category_id":101,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":127,"language":128,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":129,"faqs":130,"seo_title":131,"seo_description":12,"update_tm":132,"read_time":133},1099525198933,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Department of the Treasury  \nInternal Revenue Service  \nPublication 533  \nCat. No. 15063D  \nSelfEmployment Tax  \nFor use in preparing 2001 Returns  \n| Contents\u003Cbr>Important Changes . . . . . . . . . . . . . . . . . . . . . . . . . 1\u003Cbr>Important Reminder . . . . . . . . . . . . . . . . . . . . . . . . 1\u003Cbr>Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\u003Cbr>What Is Self-Employment Tax? . . . . . . . . . . . . . . . 2\u003Cbr>Who Must Pay Self-Employment Tax? . . . . . . . . . . 4\u003Cbr>Figuring Earnings Subject to\u003Cbr>Self-Employment Tax . . . . . . . . . . . . . . . . . . . . 7\u003Cbr>Methods for Figuring Net Earnings . . . . . . . . . . . . 10\u003Cbr>Reporting Self-Employment Tax . . . . . . . . . . . . . . 14\u003Cbr>Filled-In Form Examples . . . . . . . . . . . . . . . . . . . . 14\u003Cbr>How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 18\u003Cbr>Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 |\n| --- |\n| Important Changes\u003Cbr>Tax rates and maximum net earnings. The self-employment tax rate on net earnings remains the same for 2001 and 2002. This rate, 15.3%, is a total of 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance) .\u003Cbr>The maximum amount subject to the social security part for tax years beginning in 2001 is $80,400 . For 2002, that amount increases to $84,900 . All net earnings of at least $400 are subject to the Medicare part.\u003Cbr>Revocation of religious exemption. Ministers, members of religious orders not under vows of poverty, and Christian Science practitioners who previously elected exemption from social security coverage and self-employment tax now have a limited period of time to revoke that exemption. For more information, see Revocation of exemption from SE tax later under Minister, Christian Science Practitioner, or Member of Religious Order. |\n\nImportant Reminder  \nPhotographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.  \nIntroduction  \nThe purpose of this publication is to help you understand self-employment tax. It explains:  \n• What self-employment tax is,  \n• Why you pay it,  \n• How you pay it,  \n• Who must pay it, and  \n• How to report it on your tax return.  \nHow to use this publication. This publication is designed to be used with Schedule SE (Form 1040) and its instructions. Schedule SE is used to figure and report self-employment tax. This publication may help you if you need more information than the form or instructions provide.  \nComments and suggestions. We welcome your comments about this publication and your suggestions for future editions.  \nYou can e-mail us while visiting our web site at [www.irs.gov](www.irs.gov).  \nYou can write to us at the following address:  \nInternal Revenue Service  \nTechnical Publications Branch  \nW:CAR:MP:FP:P  \n1111 Constitution Ave. NW  \nWashington, DC 20224  \nWe respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.  \nUseful Items  \nYou may want to see:  \nPublication  \n❏ 15 Circular E, Employer’s Tax Guide  \n❏ 15–A Employer’s Supplemental Tax Guide  \n❏ 225 Farmer’s Tax Guide  \n❏ 334 Tax Guide for Small Business  \n❏ 505 Tax Withholding and Estimated Tax  \n❏ 517 Social Security and Other Information for Members of the Clergy and Religious Workers  \n❏ 541 Partnerships  \n❏ 595 Tax Highlights for Commercial Fishermen  \n❏ 911 Direct Sellers Form (and Instructions)  \n❏ 1040 U.S. Individual Income Tax Return  \n❏ Sch C (Form 1040) Profit or Loss From Business  \n❏ Sch C–EZ (Form 1040) Net Profit From Busin","cbCaitwcmyax5nsc","https://ap.wps.com/l/cbCaitwcmyax5nsc","pdf",178249,20,"English","# Important Changes\n# Important Reminder\n# Introduction\n## What Is Self-Employment Tax?\n## Who Must Pay Self-Employment Tax?\n## Figuring Earnings Subject to Self-Employment Tax\n## Methods for Figuring Net Earnings\n## Reporting Self-Employment Tax\n## Filled-In Form Examples\n## How To Get Tax Help\n# Index","[{\"question\":\"What earnings are subject to self-employment tax in 2001?\",\"answer\":\"In 2001, only the first $80,400 of combined wages, tips, and net earnings is subject to the social security part. All combined wages, tips, and net earnings in 2001 are subject to the Medicare part.\"}]","Self-Employment Tax - 2001 Returns | PDF",1789781054,7]