Schedule SE (Form Self-Employment Tax

SCHEDULE SE
(Form 1040)

OMB No. 1545-0074

Self-Employment Tax

Department of the Treasury
© Attach to Form 1040.
Internal Revenue Service (99)
Name of person with self-employment income (as shown on Form 1040)

© See

2009

Attachment
Sequence No. 17

Instructions for Schedule SE (Form 1040).
Social security number of person
with self-employment income ©

Who Must File Schedule SE
You must file Schedule SE if:
● You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more, or
● You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a
religious order is not church employee income (see page SE-1).
Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use
either “optional method” in Part II of Long Schedule SE (see page SE-4).
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write “Exempt—Form 4361” on Form 1040, line 56.

May I Use Short Schedule SE or Must I Use Long Schedule SE?
Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above.
Did you receive wages or tips in 2009?
No
Ä

Yes
Ä

Ä

Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?

Yes

Was the total of your wages and tips subject to social security
or railroad retirement (tier 1) tax plus your net earnings from
self-employment more than $106,800?

©

No

Yes

Did you receive tips subject to social security or Medicare tax
that you did not report to your employer?

©

Yes

©

No
Ä

No
Ä
Did you receive church employee income reported on Form
W-2 of $108.28 or more?

©

No
Ä

Ä
Are you using one of the optional methods to figure your net
earnings (see page SE-4)?

Yes

Yes

©

§

No

Did you report any wages on Form 8919, Uncollected Social
Security and Medicare Tax on Wages?

Yes

©

No
Ä
You may use Short Schedule SE below

Ä
©

You must use Long Schedule SE on page 2

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1a

Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . .
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y

2

3
4
5

6

Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see page SE-1 for types of income to report on this
line. See page SE-3 for other income to report . . . . . . . . . . . . . . .
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . .
Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do
not file this schedule; you do not owe self-employment tax . . . . . . . . . . . ©
Self-employment tax. If the amount on line 4 is:
● $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56.
● More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result.
Enter the total here and on Form 1040, line 56. . . . . . . . . . . . . . . .
Deduction for one-half of self-employment tax. Multiply line 5
by 50% (.50). Enter the result here and on Form 1040, line 27
6

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 11358Z

1a
1b (

)

2
3
4

5

Schedule SE (Form 1040) 2009

Page 2

Schedule SE (Form 1040) 2009

Attachment Sequence No. 17

Name of person with self-employment income (as shown on Form 1040)

Social security number of person
with self-employment income ©

Section B—Long Schedule SE
Part I

Self-Employment Tax

Note. If your only income subject to self-employment tax is church employee income, skip lines 1 through 4b. Enter -0- on line 4c
and go to line 5a. Income from services you performed as a minister or a member of a religious order is not church employee
income. See page SE-1.
A
If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you
had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ©
1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065),
1a
box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-4)
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
)
1b (
Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see page SE-1 for types of income to report on this
line. See page SE-3 for other income to report. Note. Skip this line if you use the nonfarm
optional method (see page SE-4) . . . . . . . . . . . . . . . . . . . .
3
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . .
4a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . .
c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax.
Exception. If less than $400 and you had church employee income, enter -0- and continue ©
5a Enter your church employee income from Form W-2. See page
5a
SE-1 for definition of church employee income. . . . . .
b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . .
6
Net earnings from self-employment. Add lines 4c and 5b . . . . . . . . . . .
7
Maximum amount of combined wages and self-employment earnings subject to social security
tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2009 . . . . . .
8a Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) and railroad retirement (tier 1) compensation.
8a
If $106,800 or more, skip lines 8b through 10, and go to line 11
b Unreported tips subject to social security tax (from Form 4137, line 10)
8b
c Wages subject to social security tax (from Form 8919, line 10)
8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . .
9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . ©
10
Multiply the smaller of line 6 or line 9 by 12.4% (.124) . . . . . . . . . . . . .
11
Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . .
12
Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56. . . .
13
Deduction for one-half of self-employment tax. Multiply line 12
by 50% (.50). Enter the result here and on Form 1040, line 27 .
13
2

Part II

4c

5b
6
7

106,800

00

4,360

00

8d
9
10
11
12

Optional Methods To Figure Net Earnings (see page SE-4)

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more
than $6,540, or (b) your net farm profits2 were less than $4,721.
14
Maximum income for optional methods
15
Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $4,360. Also
include this amount on line 4b above . . . . . . . . . . . . . . . . . . .
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less
than $4,721 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings
from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no
more than five times.
16
Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . .
17

2
3
4a
4b

Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the
amount on line 16. Also include this amount on line 4b above . . . . . . . . . .

.

14
15

16
17

1

From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B.

3

2

From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A—
minus the amount you would have entered on line 1b had you not
used the optional method.

From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14,
code A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4

From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14,
code C; and Sch. K-1 (Form 1065-B), box 9, code J2.
Schedule SE (Form 1040) 2009