Line 1a: Net farm profit or loss
Enter net farm profit or loss here.
1040
Self-Employment Tax
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 27
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 14, 2026
Schedule SE (Form 1040): Self-Employment Tax
Schedule SE calculates self-employment tax, which is the way people who work for themselves pay into Social Security and Medicare. The IRS page says the Social Security Administration also uses the information on this form to work out your benefits.
The tax applies regardless of age. The IRS says you owe it even if you already receive Social Security or Medicare benefits.
You fill it out after Schedule C, because it starts with your net profit. The result is added to your tax on Form 1040 through Schedule 2.
What's on Schedule SE
Line 1b: Conservation Reserve Program payments
Included if you were receiving Social Security retirement or disability benefits when you received them.
Line 2: Other net earnings
Other net earnings, such as certain minister income. Statutory employee net profit is not entered here.
Line 3 and lines 4a to 4c
Line 3 combines the earlier lines and line 4c is the net earnings amount used for the $400 test.
Lines 5a and 5b: Church employee income
You complete these if you had church employee income.
Line 6 and the Social Security limit
Line 6 is used to test the Additional Medicare Tax. The instructions give $176,100 as the 2025 maximum earnings subject to Social Security tax.
Part II: Optional methods
Lines 14 through 17 let some farmers and regularly self-employed nonfarm filers report a set amount instead of actual earnings.
How to fill out Schedule SE
- 1
Complete Schedule C first
Know your net profit from self-employment before you start. Schedule C is where a sole proprietor finds it.
- 2
Enter farm and other net earnings
Use lines 1a, 1b and 2 as they apply to you.
- 3
Check line 4c against $400
If it is below $400 and you have line 1b income, the instructions say to file if lines 1a and 2 total $434 or more.
- 4
Add church employee income if any
Complete lines 5a and 5b.
- 5
Consider Additional Medicare Tax
If line 6 passes the threshold for your filing status, you also file Form 8959.
- 6
Decide whether to use an optional method
The farm method is available if gross farm income was $10,860 or less or net farm profits were under $7,840. The nonfarm method requires net nonfarm profits under $7,840 and under 72.189% of gross nonfarm income, and it can be used for only 5 years. The instructions warn these methods may increase your tax.
- 7
Carry the tax to Schedule 2
The tax goes to Schedule 2 (Form 1040). You can fill Schedule SE free on this page.
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Deadlines, fees and where to send Schedule SE
Deadline
It is due with your Form 1040 on the return due date, and the tax is paid with your income tax.
Where it goes
Attach it to Form 1040 or let tax software include it when you e-file.
Estimated tax
Because no one withholds this tax, self-employed people often make quarterly payments with Form 1040-ES.
Exemption codes
If you are exempt, the instructions say to enter the code on Schedule 2, line 4.
Common mistakes
Skipping the form because the profit was small, mixing in statutory employee income, using an optional method without qualifying and entering the wrong amounts from Schedule C are frequent errors.
Related forms
1040
Profit or Loss From Business (Sole Proprietorship)
105 fields, 2 pages
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1040-ES
Form 1040-ES, Estimated Tax for Individuals
118 fields, 16 pages
8959
Additional Medicare Tax
26 fields, 1 page
1040
Additional Taxes
63 fields, 2 pages
1040
Additional Income and Adjustments to Income
73 fields, 2 pages
Who must file Schedule SE?
Official sources and the blank
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Questions about Form 1040
Do I owe self-employment tax if I only work part-time?
If your net earnings from self-employment are $400 or more, the instructions require Schedule SE. The tax applies regardless of age.
Do I pay it if I already collect Social Security?
The IRS says you owe it even if you already receive Social Security or Medicare benefits.
Where does the tax go on Form 1040?
The instructions direct the self-employment tax to Schedule 2 (Form 1040).
What is the 2025 Social Security wage base?
The instructions give $176,100 as the maximum amount of self-employment income subject to Social Security tax for 2025.
Are ministers different?
Ministers with approved Form 4361 may be exempt, and church employee income has its own lines and a $108.28 threshold.