(U(s1p8vs1b4T&a84.99c5R(Bj(U(s1p8vs1b4T See Instructions for Schedule SE (Form 1040).
&a105c6R(Bj(U(s1p8vs1b4T Attach to Form 1040.
(U(s1p14vs1b4T&a4.5R&a4958H1988
(U(s1p10vs1b4T&a6R&a5056.4H18
(8U(sp10h12vsb3T&a70c38R$45,000.
&a72c47RX.1302
&a3c9R(U(s1p10vs1b4TWho Must File Schedule SE
(U(s1p8vsb4TYou must file Schedule SE if:
(B|(U(s1p8vsb4T Your net earnings from self-employment were $400 or more (or you had wages of $100 or more from an electing church or church
organization); AND
(B|(U(s1p8vsb4T You did not have wages (subject to social security or railroad retirement tax) of $45,000 or more.
For more information about Schedule SE see the Instructions.
(s1BNote: (sBMost taxpayers can now use the new short Schedule SE on this page. But you may have to use the longer schedule SE that is on page 2.
(U(s1p10vs1b4TWho MUST Use the Long Schedule SE (Section B)
(U(s1p8vsb4TYou must use Section B if ANY of the following applies:
(B|(U(s1p8vsb4T You choose the "optional method" to figure your self-employment tax. See Section B, Part II;
(B|(U(s1p8vsb4T You are a minister, member of a religious order, or Christian Science practitioner and received IRS approval (from (s1BForm 4361(sB) not to be taxed
on your earnings from these sources, but you owe self-employment tax on other earnings:
(B|(U(s1p8vsb4T You are an employee of a church or church organization that chose by law not to pay employer social security taxes;
(B|(U(s1p8vsb4T You have tip income that is subject to social security tax, but you did not report those tips to your employer; OR
(B|(U(s1p8vsb4T You are a government employee with wages subject ONLY to the 1.45% medicare part of the social security tax.
&a17c29r17LNet farm profit or (loss) from Schedule F (Form 1040), line 39, and farm partnerships, Schedule K-1