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This question is about unemployment for self employed.
Self-employment income is the income that comes from the performance of personal services, but cannot be classified as wages because an employer-employee relationship does not exist. The Internal Revenue Code imposes self-employment tax on the self-employment income of any induvial who is a U.S citizen within the meaning of Internal Revenue Cod (IRC) section 7701(b)(1)(A) and has such self-employment income.

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