직장을 통하여 본인의 Social Security tax and Medicare tax (FICA)를 내고 있는지요?
"The current tax rate for social security is 6.2% for the employer and
6.2% for the employee, or 12.4% total.
The current rate for Medicare is 1.45% for the employer and
1.45% for the employee, or 2.9% total."
https://www.irs.gov/taxtopics/tc751
자영업자의 경우 self-employment tax 를 본인 (그리고 배우자)몫을 내고 있는지요?
"The self-employment tax rate is 15.3%.
The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance)."
CPA/EA 와 상담이 필요로 보이며, 아래 답변들을 참조하세요.