Schedule SE (Form Self-Employment Tax

SCHEDULE SE
(Form 1040 or 1040-SR)

OMB No. 1545-0074

Self-Employment Tax
▶

Department of the Treasury
Internal Revenue Service (99)

2019

Go to www.irs.gov/ScheduleSE for instructions and the latest information.
▶ Attach to Form 1040, 1040-SR, or 1040-NR.

Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)

Attachment
Sequence No. 17

Social security number of person
with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions.

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 in the instructions.
Did you receive wages or tips in 2019?
No
▼

Yes
▼

▼

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 $132,900?

▶

No

Yes

Did you receive tips subject to social security or Medicare tax
that you didn't report to your employer?

▶

Yes

▶

No
▼

No
▼
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?

▶

No
▼

▼
Are you using one of the optional methods to figure your net
earnings (see instructions)?

Yes

Yes

▶

◀

No

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

Yes

▶

No
▼
You may use Short Schedule SE below

▼
▶

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 34, 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 4b, or listed on Schedule K-1 (Form 1065),
box 20, code AH . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
4

5

6

Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other
than farming). Ministers and members of religious orders, see instructions for types of income to
report on this line. See instructions for other income to report
. . . . . . . . . . . . .
Combine lines 1a, 1b, and 2
. . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't file
this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . ▶
Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see
instructions.
Self-employment tax. If the amount on line 4 is:
• $132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form
1040 or 1040-SR), line 4, or Form 1040-NR, line 55.
• More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result.
Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 .
Deduction for one-half of self-employment tax.
Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form
1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .
6

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 11358Z

1a

1b (

)

2
3
4

5

Schedule SE (Form 1040 or 1040-SR) 2019

Attachment Sequence No. 17

Schedule SE (Form 1040 or 1040-SR) 2019
Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)

Page 2

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, see instructions. Also see instructions for the
definition of church employee income.
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 34, 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 instructions)
.
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
)
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b (
2
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other
than farming). Ministers and members of religious orders, see instructions for types of income to
report on this line. See instructions for other income to report. Note: Skip this line if you use the
nonfarm optional method (see instructions) . . . . . . . . . . . . . . . . . . . .
2
3
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . .
3
4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 .
4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . .
4b
c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If
4c
less than $400 and you had church employee income, enter -0- and continue . . . . . . . ▶
5a Enter your church employee income from Form W-2. See instructions for
definition of church employee income . . . . . . . . . . . . .
5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . .
5b
6
Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7
Maximum amount of combined wages and self-employment earnings subject to social security tax or
132,900
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 . . . . . . . . . . .
7
8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines
8b through 10, and go to line 11 . . . . . . . . . . . . . . .
8a
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 . . . . . . . . . . . . . . . . . . . . . . . . . .
8d
9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . ▶
9
10
Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . .
10
11
Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . .
11
12
Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR),
line 4, or Form 1040-NR, line 55 . . . . . . . . . . . . . . . . . . . . . . .
12
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form
1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .
13

Part II

Optional Methods To Figure Net Earnings (see instructions)

Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn't more than
$8,160, or (b) your net farm profits2 were less than $5,891.
14
Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . .
15
Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,440. 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 $5,891
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
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 . . . . . . . . . . . . . . . . .
1
2

From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.
From Sch. F, line 34, 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.

3
4

14

5,440

15

16
17

From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.

Schedule SE (Form 1040 or 1040-SR) 2019