Who Must Pay? (continued)

Kinds of Self-Employment

There are many different kinds of self-employment, including:

Job	Example
Part time job	Paul fixes cell phones and computers in his spare time.
Professional job	Dr. Cynthia Wilson has a pediatric practice that generates self-employment income.
Independent contractor	Anna has a contract with several local doctors to provide billing services.
Partners in a partnership	Roger and Dean are partners in a fruit stand. Each includes his share of income or loss in the partnership as self-employment income.
Sole proprietor	Pedro owns and runs a local restaurant. The income he receives from the restaurant is self-employment income.

Refer to Publication 334, Tax Guide for Small Business, for more information.