You are self-employed if you operate a trade, business or profession, either by yourself or as a partner. You report your earnings for Social Security when you file your federal income tax return. If your net earnings are $400 or more in a year, you must report your earnings on Schedule SE for Social Security purposes, in addition to the other tax forms you must file.
http://www.selfemployedweb.com/self-employed-factsheet.htm
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