Does a 75 year old independent contractor have to pay self employment tax

[MichaelMc · Accepted solution]

There is no upper age limit on a taxpayer's liability for FICA taxes.

If, in any tax year, you have net earnings from self-employment of $400 or more, you must file a tax return and pay self-employment tax (the employer's and employee's share of Social Security and Medicare taxes) on that income.