Who is considered a self-employed individual?
Somebody who (i) engages in a business or trade to earn his or her livelihood or a profit, and (ii) has not created a corporation to do so. The term includes farmers independent contractors (including lawyers, construction contractors and subcontractors, many computer programmers) some members of the clergy and Christian Science practitioners, members of religious orders who have not taken a vow of poverty some members of fishing boat crews sole proprietorships some newspaper carriers; and some public officials.