Self Employed Earners
Self-Employed Individual
- A self-employed individual may be the sole owner of a business OR
- A general partner in a partnership OR
- A partner in a Limited Liability Partnership OR
- A member of a Limited Liability Company being taxed as a partnership OR
- 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