Which of the following does NOT classify as a self-employed individual for tax purposes?

An incorporated business owner does not classify as a self-employed individual for tax purposes because the structure of a corporation establishes it as a separate legal entity from its owner. In this scenario, the owner may receive a salary from the corporation and may not be classified as self-employed for tax purposes. Self-employment generally pertains to individuals who run unincorporated businesses and report their income on a Schedule C of their personal tax returns.

In contrast, freelance writers, consultants, and sole proprietors are typically considered self-employed since they operate their own businesses without incorporating and report their income directly. This distinction is essential for understanding tax obligations and reporting requirements for different types of business structures.