Scrap peddlers not subject to self-employment tax

摘要

The U.S. tax court has concluded that peddlers selling large quantities of scrap metal sporadically are not subject to self-employment tax, after a California man's income tax filing came under the scrutiny of the Internal Revenue Service (IRS).According to a recent opinion memo, a judge has ruled in favor of Thomas Ryther, who reported over $317,000 from scrap metal sales to the IRS as taxable income rather than self-employment income.