Tous les pays
United States
Americas
Profit-share is self-employment income, hit by ordinary income tax + the 15.3% SE tax (Schedule C/SE). Worldwide income is taxable even from offshore firms with no 1099.
Classification
Self-employment / independent-contractor business income (1099-NEC) — not capital gains.
Taux d'imposition
10–37% federal (progressive) + 0–13% state.
Cotisations sociales
15.3% self-employment tax (Social Security + Medicare); half deductible. +0.9% Medicare surtax on high income.
Immatriculation / régime
Sole proprietor files Schedule C + Schedule SE; quarterly estimated payments. Business expenses deductible.
Payouts en crypto
USDC is ordinary income at USD value on receipt; that value is the cost basis, so a later sale is a separate capital gain/loss.
Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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