must self-employed continue to pay social security taxes past age 65?

Hi nurse5102,

The Social Security and Medicare tax a self-employed person pays is
called "self-employment tax."  A self-employed person older than 65
must still pay this tax.

Chapter 10 of Internal Revenue Service Publication 334, "Tax Guide for
Small Business," states this quite clearly:

"The self-employment tax rules apply no matter how old you are and
even if you are already receiving social security and Medicare
benefits."

Source:  http://www.irs.gov/publications/p334/ch10.html

A page on Self-Employment Tax in the IRS's Small Business and
Self-Employed One-Stop Resource says the same thing.

http://www.irs.gov/businesses/small/article/0,,id=98846,00.html


I hope this answer is helpful, if not what you wanted to hear.

Standard disclaimer:  Google Answers does not provide professional tax advice.

--efn