Level 15
02-12-2023
02:24 PM
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https://www.irs.gov/individuals/international-taxpayers/persons-employed-in-a-u-s-possession-territo....
Notary income
Fees for services you provide as a notary public are not subject to self-employment tax. However, all of your other self-employment income is subject to self-employment tax.
Example: X is a self-employed attorney and also a notary public. Only the income that X received for services performed as a notary is not subject to self-employment tax.