Notice code 497

Notice code 497 (Default) — You don't owe self-employment tax when your net earnings from self-employment are less than $400, af…

You don't owe self-employment tax when your net earnings from self-employment are less than $400, after multiplying by .9235, as shown on Form 1040PR, line 4a. Usted no está sujeto a la contribución sobre el trabajo por cuenta propia, cuando su ingreso neto es menor de $400 después de haberse multiplicado por .9235, como se muestra en el Formulario 1040-PR, línea 4A.

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497

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What the IRS language says

You don't owe self-employment tax when your net earnings from self-employment are less than $400, after multiplying by .9235, as shown on Form 1040PR, line 4a. Usted no está sujeto a la contribución sobre el trabajo por cuenta propia, cuando su ingreso neto es menor de $400 después de haberse multiplicado por .9235, como se muestra en el Formulario 1040-PR, línea 4A.