Hi and welcome to Just Answer!According to section 1402 - http://www.law.cornell.edu/uscode/text/26/1402The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business...So - based on the above - NET income from a personal service contract (after deducting allowed business expenses) will be subject of self-employment taxes.
OK, I received personal service income on behalf of my father. This "income" is money that is to be used for his benefit over his lifetime. It is not a trade or business in my opinion; nor obviously one intended for profit. I saw that were some exceptions; but could not find any specific to this.
If you are paid for providing services - that is your self-employment income. If you received payment on behalf of my father - and your father provided services - that is his self-employment income.If you have no profit - means your deductions are more than income and net income is negative or less than $400 - there is no self-employment tax liability.
OK. Sounds like there's no way out from the SE Tax like a "director's fee" or notary services.