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When can I file my 2017 tax returns?

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If I'm participating in my employer's 401K plan, may I also set up a SEP-IRA for my self-employment income?

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Are payday loans meant to help people in times of emergency or just to trap them into a cycle of debt?

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Is commission rebate from the buyer's Realtor to the buyer a taxable income? Transaction was done outside of the escrow and 1099-Misc (Box 7) was issued to the buyer following January. 1) is this taxable income for the buyer and 2) if so, is he responsible for SE taxes as well?