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Before self-employed people can earn Social Security credits for any year, they usually must have net earnings of at least $400. However, people with self-employment net earnings of less than $400 still may get credits for years when they use the "optional method" of reporting earnings. Self-employed people must report their earnings and pay their taxes directly to the Internal Revenue Service.

 

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If You Are Self-Employed

Retirement Planner: Self-Employment

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