1. Own a small business? If your net earnings are $400 or more in year, you need to make self-employment tax return, it's only way you can get social security credit for your earnings from self employment, and law requires it! Bookmark Corporate/Agency Authors: Social Security Administration and Health, Education and Welfare Dept. Publisher: Social Security Administration Date: [Dec. 1954.] SuDoc number: FS 3.35:34