TAP 04-001

Self-Employment Tax for Newspaper Carriers

Statement of Issue:

The information the Internal Revenue Service provides regarding the self-employment tax liability on the earnings of a newspaper carrier under the age of 18 cannot be easily found or understood.

Proposal:

TAP recommended adding a sentence or “Note” to the section titled “Newspaper Carrier or Distributor" in IRS Publication 533 that reads “Earnings of carriers and vendors under age 18 are not subject to self-employment tax.”

Response Notes:

Helene Bayder, Senior Operations Advisor, Office of Taxpayer Burden Reduction responded: "The issue regarding revision of publications describing Newspaper Carriers Tax Responsibility should be directed to Forms and Pubs (W & I)." Recommendation redirected to Forms and Publications 07/20/2005.