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

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

Per Diem Rates

When an Independent Contractor Must File Schedule C

Independent contractors file Schedule C to report their business income and expenses. Net profit (or loss) from Schedule C is carried to Form 1040, Line 12 .

If you're a sole proprietor, payments you make to independent contractors are entered on Schedule C, line 11, Contract labor.

Self-Employment Tax

Independent contractors may be subject to self-employment tax (social security and Medicare taxes) if Schedule C shows a profit of $434 or more.

Self-employment tax is social security and Medicare taxes for self-employed persons. Schedule SE, Self-Employment Tax is used to figure self-employment tax. Schedule SE and Schedule C are attached to Form 1040.