假如说你房租收入一千元,你说你给出租房干了1000元钱的活,出租房减了1000元的expense,但是你就有了1000元的self employment income.
最后你的房租净赚为零,然后self employment income是1000元。
但是房租收入是schedule E, 只是交income tax.
self employment income是schedule C,需要交 self employment tax + income tax.
so you are paying extra self-employment tax (13.5%) more than rental income.