Business Taxes

Per Diem Rates from the U.S. General Services Administration

Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances

Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Self-Employment Tax and Married Couples


If Each Spouse Earns Self-employment Income:
  • Each spouse must prepare their own Schedule SE.
  • Each spouse must pay their own self-employment tax.
  • Each spouse includes their own social security number (or employer identification number (EIN) if required) on their separate Schedule SE.
  • Each spouse's Schedule SE is attached to the joint return along with each spouse's separate Schedule C.
    • NOTE: If multiple unincorporated business are owned and operated by spouses, each spouse is only required to prepare one Schedule SE to cover multiple Schedule Cs.

      For example, if Joe and Mary are partners in three unincorporated businesses, Joe would prepare three Schedule Cs and report the combined net income on one Schedule SE, using his own tax ID on each form. Mary would prepare three Schedule Cs and report her combined net income on one Schedule SE, using her own tax ID on each form.

Community Property States

For self-employment tax purposes, business income is not treated as community property.

The spouse actually carrying on the business is subject to self-employment tax.

Community property states include:

  • Arizona
  • California
  • Idaho
  • Louisiana
  • Nevada
  • New Mexico
  • Texas
  • Washington
  • Wisconsin

Retirees and Self-Employment Tax

If you're retired and collecting social security benefits you must still pay self-employment tax on self-employment income.

Avoid costly penalties!

Use the IRS Online Tax Calendar
to check filing and deposit deadlines.