Self Employed Earners

Self-Employed Individual

1. A self-employed individual may be the sole owner of a business OR
2. A general partner in a partnership OR
3. A partner in a Limited Liability Partnership OR
4. A member of a Limited Liability Company being taxed as a partnership OR
5. A shareholder in an S Corp who is actively engaged in the operation of the business

Self-Employed Farmer

• A self-employed farmer actively earns income from operating a farm for profit either as owner or tenant