Important Changes Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST(1-800-843-5678) if you recognize a child. Tax rates and maximum net earnings for self-employmenttaxes.The self-employment tax rate on net earnings remains the same fortax year 1999 and 2000. This rate, 15.3%, is a total of 12.4% forsocial security (old-age, survivors, and disability insurance) and2.9% for Medicare (hospital insurance). The maximum amount subject to the social security part for taxyears beginning in 1999 is $72,600. For 2000, that amount increases to$76,200. All your net earnings of at least $400 are subject to theMedicare tax.