Fill out Schedule SE online

Who uses Schedule SE

• Sole proprietors, independent contractors and farmers with net earnings from self-employment of $400 or more
• Partners who report self-employment earnings from Schedule K-1 (Form 1065)
• Church employees with church employee income of $108.28 or more
• Ministers, members of religious orders and Christian Science practitioners whose earnings are subject to self-employment tax
• Residents of U.S. territories who file Form 1040-SS

Before you start

• Your Schedule C (line 31) and Schedule F (line 34) for the year, if you have them
• Schedule K-1 (Form 1065) from each partnership you are a partner in
• Forms W-2 showing social security wages and tips (boxes 3 and 7), and any railroad retirement (tier 1) compensation
• Form 4137 (unreported tips) or Form 8919 (wages), line 10, if you file either form
• Church employee income from Form W-2, if you had any
• For the optional methods in Part II: your gross farm or nonfarm income and, for the nonfarm method, your net earnings from self-employment in each of the 3 prior years

How to fill out Schedule SE

1. 1

   Name, SSN and line A

   Enter the name and social security number of the person with self-employment income, as shown on the tax return. On a joint return, use the name of the spouse with self-employment income. Check the box on line A only if you are a minister, member of a religious order or Christian Science practitioner who filed Form 4361 and you had $400 or more of other net earnings from self-employment.

2. 2

   Part I, lines 1a to 3: your net profit or loss

   Line 1a is your net farm profit or loss from Schedule F, line 34, plus farm partnership amounts from Schedule K-1 (Form 1065), box 14, code A. Line 1b is for Conservation Reserve Program payments, but only if you received social security retirement or disability benefits; enter it in parentheses. Line 2 is your nonfarm net profit or loss from Schedule C, line 31, and Schedule K-1 (Form 1065), box 14, code A. Skip lines 1a and 1b if you use the farm optional method, and skip line 2 if you use the nonfarm optional method. Line 3 combines lines 1a, 1b and 2. Enter every negative amount in parentheses.

3. 3

   Part I, lines 4a to 6: net earnings from self-employment

   On line 4a, multiply line 3 by 92.35% if it is more than zero; otherwise copy line 3. Line 4b is the total of lines 15 and 17 if you use an optional method in Part II. Line 4c combines lines 4a and 4b. If line 4c is less than $400, you stop here and do not owe self-employment tax; but if you had church employee income, enter -0- on line 4c and continue. On line 5a, enter church employee income from Form W-2; line 5b is line 5a multiplied by 92.35% (enter -0- if less than $100). Line 6 adds lines 4c and 5b.

4. 4

   Part I, lines 7 to 10: the social security part

   Line 7 is already filled in with the yearly maximum of combined wages and self-employment earnings that are subject to social security tax. On line 8a, enter your social security wages and tips from boxes 3 and 7 of your Forms W-2 and any railroad retirement (tier 1) compensation. If line 8a is equal to or more than the amount on line 7, skip lines 8b to 10 and go to line 11. Otherwise, enter unreported tips from Form 4137, line 10, on line 8b and wages from Form 8919, line 10, on line 8c, then add lines 8a, 8b and 8c on line 8d. Line 9 subtracts line 8d from line 7 (if zero or less, enter -0- on lines 9 and 10 and go to line 11). Line 10 is 12.4% of the smaller of line 6 or line 9.

5. 5

   Part I, lines 11 to 13: the Medicare part and your total

   Line 11 is line 6 multiplied by 2.9%. Line 12 adds lines 10 and 11; this is your self-employment tax, which you also enter on Schedule 2 (Form 1040), line 4, or on Form 1040-SS, Part I, line 3. Line 13 is half of line 12, the deduction you also enter on Schedule 1 (Form 1040), line 15. Skip line 13 if you file Form 1040-SS.

6. 6

   Part II, lines 14 to 17: optional methods

   Fill in Part II only if you choose an optional method and qualify for it; the conditions are printed above each method on page 2. Line 14 is already filled in with the maximum for the optional methods. For the farm optional method, line 15 is the smaller of two-thirds of your gross farm income or the line 14 amount. For the nonfarm optional method, line 16 subtracts line 15 from line 14, and line 17 is the smaller of two-thirds of your gross nonfarm income or line 16; the instructions say you cannot report less than your actual net earnings from nonfarm self-employment. Carry the total of lines 15 and 17 to line 4b.

After you fill it out

Schedule SE is not filed on its own. Copy line 12 and line 13 to the lines named on the form, then attach the schedule to your Form 1040, 1040-SR, 1040-SS or 1040-NR and file it with that return. If you file on paper, check the filing address on the IRS where-to-file page for your return before you mail it.

Signing: Schedule SE has no signature line. You sign the Form 1040, 1040-SR, 1040-SS or 1040-NR it is attached to, following that return's instructions.

Questions about Schedule SE

Official information

• About Schedule SE (Form 1040) (IRS)
• Instructions for Schedule SE (Form 1040)
• Self-employment tax (Social Security and Medicare taxes)
• Prior-year Schedule SE forms and instructions

Page text last reviewed November 7, 2026.

Related forms

• Schedule CProfit or Loss From Business (Sole Proprietorship)
• Form 1040U.S. Individual Income Tax Return
• Schedule 1Additional Income and Adjustments to Income
• Form 1040-ESEstimated Tax for Individuals
• Form 8919Uncollected Social Security and Medicare Tax on Wages