Self-Employment Definition
Self-employment is defined as working for oneself rather than working for an employer.
NOTE Corporations(g) or
Limited Liability Companies(g) that file taxes as corporations are not considered self-employment. (See
Dividends and Royalties)
Individuals who are self-employed generally file federal income tax returns that identify their self-employment status. However, when tax returns are not filed, it may be necessary to inquire further into the situation to determine when a participant is self-employed.