Business Tax Return

You are usually considered self-employed and need to file business tax return if:

  • Your pay is based on sales or other output and not on the number of hours you work.
  • You work under a contract which states that you are not an employee for federal tax purposes.

If you meet all of the above requirements, then you are generally considered self-employed. Even if you are under age 18, you will have to pay into Social Security and Medicare by paying self-employment tax.
If you are under age 18 and you do not meet all of the above requirements, then you generally do not have to pay self-employment tax.