Tax Law (Questions About Taxes)/self-employment tax


For years I delivered newspapers locally and was considered a contract worker and earned about $4000 a year. So every year when filing income tax, 1040, I filled out both the 'net profit from business' form (C-EZ) and the self-employment form (SE). I left that job at the very beginning of 2013 and only worked one day in January, my last paycheck was only $90. When I do my taxes for 2013, do I really need to file those forms and calculate any expenses etc. for just $90? If I don't, would the IRS likely contact me or come after me for self-employment tax on that small of an amount??  Thanks


Thanks for your question.

First, any income must be reported regardless of amount.  So, yes you need to report it.

Second, you do not need to worry about the self-employment tax as your profit is under $400.  Any profit less than that amount is not subject to SE tax.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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