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Self-Employment Tax Form: Self-Employment Tax
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Schedule SE (Form 1040) in short
Schedule SE figures the social security and Medicare tax owed on self-employment earnings. It takes your net profit from Schedule C, Schedule F, or partnership K-1s and works out the tax on line 12 and the deduction for half of it on line 13. The Social Security Administration also uses it to credit your earnings toward benefits. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Anyone whose net earnings from self-employment on line 4c are $400 or more, or who had church employee income of $108.28 or more. The instructions say the tax applies no matter how old you are, even if you already get social security or Medicare. If both spouses have self-employment income, each files a separate Schedule SE. |
| Who receives it | The IRS, as an attachment to Form 1040, 1040-SR, 1040-SS, or 1040-NR. The SSA uses the information to figure your benefits. |
| Where to send it | Attach it to your return and file it with the return, by e-file or by mail. |
| Deadline | Filed with your 2025 income tax return. The Form 1040 instructions give April 15, 2026, as the due date for most 2025 calendar year returns, not counting extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025 the maximum amount of combined wages and self-employment earnings subject to social security tax is $176,100 (line 7). The optional methods use a $7,240 maximum on line 14.
How to fill out Schedule SE (Form 1040), line by line
| Line A | Ministers with an approved Form 4361 Check this only if you are a minister, member of a religious order, or Christian Science practitioner with an approved Form 4361 and you had $400 or more of other self-employment earnings. |
| Lines 1a and 1b | Farm profit and CRP payments Line 1a is net farm profit or loss from Schedule F and farm partnership K-1s. Line 1b removes Conservation Reserve Program payments if you were getting social security retirement or disability benefits. |
| Line 2 | Nonfarm profit Net profit or loss from Schedule C, line 31, and partnership K-1 box 14, code A (other than farming). If you had more than one business, combine them on one Schedule SE. |
| Lines 3 to 4c | Net earnings from self-employment Line 3 combines lines 1a, 1b, and 2. Line 4a is 92.35% of a positive line 3. If line 4c is under $400, you stop and owe no self-employment tax, unless you had church employee income. |
| Lines 5a and 5b | Church employee income Wages from a church or qualified church-controlled organization that elected out of employer social security and Medicare taxes. Pay for services as a minister does not count here. |
| Lines 7 to 10 | Social security part Line 7 is the 2025 wage base of $176,100. Line 8 subtracts social security wages from your W-2s and certain tips and wages. Line 10 is 12.4% of the smaller of line 6 or line 9. |
| Line 11 | Medicare part 2.9% of line 6. There is no wage base limit on this part. |
| Line 12 | Self-employment tax Lines 10 and 11 added. This goes on Schedule 2 (Form 1040), line 4, or Form 1040-SS, Part I, line 3. |
| Line 13 | Deduction for half of the tax Half of line 12. Enter it on Schedule 1 (Form 1040), line 15. Skip this line if you file Form 1040-SS. |
| Part II, lines 14 to 17 | Optional methods The instructions say that even with a loss or a small amount of income, it may be to your benefit to use an optional method. The farm method has income limits. The nonfarm method needs $400 or more of net earnings in 2 of the prior 3 years and can be used no more than five times. |
Common mistakes to avoid
- Filing one combined Schedule SE for both spouses on a joint return. Each spouse with self-employment income files a separate one.
- Filing a separate Schedule SE for each business. Combine all your businesses on one.
- Skipping Schedule SE because you are retired or already on social security. The instructions say the tax applies at any age.
- Forgetting to subtract W-2 social security wages on line 8a, which can mean paying the 12.4% part on more than $176,100.
- Forgetting to carry half of the tax from line 13 to Schedule 1, line 15.
- Reporting a minister's pay as church employee income on line 5a. It goes on line 2.
- Assuming a foreign earned income exclusion lowers self-employment earnings. The instructions say it does not.
Questions about Schedule SE (Form 1040)
When do I have to file Schedule SE?
If line 4c is $400 or more, or if you had church employee income of $108.28 or more.
What is the self-employment tax rate?
The form uses 12.4% for social security on earnings up to the limit and 2.9% for Medicare on all net earnings. Both apply to 92.35% of your net profit.
Do I get a deduction for self-employment tax?
Yes. Line 13 is half of the tax. It goes on Schedule 1 (Form 1040), line 15.
What about the 0.9% Additional Medicare Tax?
It is not on Schedule SE. The instructions say it may apply if line 6 of all your Schedules SE is above $200,000 single, $250,000 married filing jointly, or $125,000 married filing separately. You figure it on Form 8959.
I live abroad. Do I still owe self-employment tax?
In most cases yes, but the United States has social security agreements with many countries. If one exempts you, the instructions say to attach a coverage statement and enter "Exempt, see attached statement" on Schedule 2, line 4, instead of completing Schedule SE.
Do nonresident aliens pay self-employment tax?
Only if an international social security agreement places them in the U.S. system. Then they complete Schedule SE and file it with Form 1040-NR.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.