Strategies for Reducing the Self-Employment Tax uses many examples to help practicioners at any experience level come to a greater understanding of the issues.

Topics covered include:

• Inclusions in and exclusions from net earnings from self-employment income;

• Special rules that apply to certain church employees;

• Special rules that affect the self-employment tax of farmers;

• Effects of the self-employment tax on the income tax; and

• Strategies for reducing the self-employment tax.