If your husband is a retired self-employed insurance agent, he probably owes self-employment tax that you’re seeing on your return.
The IRS provides that
"Amounts received by current or former self-employed insurance agents and salespersons that are:
- Paid after retirement but figured as a percentage of commissions received from the paying company before retirement,
- Renewal commissions, or
- Deferred commissions paid after retirement for sales made before retirement"
must be included in net earnings from self-employment.
However, certain termination payments received by former insurance salespersons aren’t included in net earnings from self-employment.
Please see "Other Income and Losses Included in Net Earnings From Self-Employment" on page SE-4 of the IRS's 2019 Instructions for Schedule SE for more information.
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