假如說你房租收入一千元,你說你給出租房幹了1000元錢的活,出租房減了1000元的expense,但是你就有了1000元的self employment income.
最後你的房租淨賺為零,然後self employment income是1000元。
但是房租收入是schedule E, 隻是交income tax.
self employment income是schedule C,需要交 self employment tax + income tax.
so you are paying extra self-employment tax (13.5%) more than rental income.