Topics covered include: Basics of the self-employment tax statute and regulations; Types of taxpayers and activities subject to self-employment tax; A review of recent cases; Relevance of SE tax in tax reform; Due diligence considerations and avoiding problems. Upon completing this course, you should be able to: Identify when an individual is subject to self-employment tax; Recognize due diligence steps to avoid problems in the SE tax area; Identify the rate of tax on old-age, survivors and disability insurance; Differentiate regulations prescribing the requirements with respect to dividends and interest; Recognize when individuals are subject to self-employment tax; Describe characteristics of a hobby (instead of a business) as it relates to self-employment tax rules; Identify real case scenarios and how they relate to self-employment tax issues; Recognize which congressional acts amended Section 1502 with the purpose of making SECA taxes economically equivalent to FICA taxes; Identify chapters of the Internal Revenue Code relates to tax on self-employment income; Describe the additional Medicare tax due on self-employment income in excess of what amount if the tax payer is married and filing jointly; Identify the 2018 social security wage limit; Differentiate regulations relating to the net operating loss deduction with respect to self-employment activities; Identify the computation method with respect to self-employment tax; Recognize when self-employment tax is due when self-employment income exceeds what amount; Describe factors determined to be neutral in the eight factor analysis related to the Ryther court case; Identify one of the key due diligence considerations.