IRS Schedule SE (Form 1040)
Figure the Social Security and Medicare tax on self-employment income.
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About IRS Schedule SE (Form 1040)
Schedule SE, Self-Employment Tax, attaches to Form 1040 and figures the Social Security and Medicare tax you owe on net earnings from self-employment. The result carries to your 1040, and part of it may be deductible as an adjustment to income.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-schedule-se-form-1040 and confirm the lines match your situation before you file.
Who needs to complete it
- Sole proprietors and independent contractors with net earnings from self-employment.
- Partners with self-employment income reported to them from a partnership.
- Freelancers and gig workers whose net self-employment earnings meet the IRS threshold.
- Anyone the IRS rules say must figure self-employment tax for the year.
How to fill out IRS Schedule SE (Form 1040)
- 1Enter your name and Social Security number as shown on your Form 1040.
- 2Bring in your net profit or loss from Schedule C or other self-employment sources.
- 3Report any farm self-employment earnings if they apply to you.
- 4Combine the amounts to find your net earnings from self-employment.
- 5Apply the multiplier from the form to reach the amount subject to self-employment tax.
- 6Figure the self-employment tax using the Social Security and Medicare portions on the form.
- 7Figure the deductible part of the self-employment tax.
- 8Carry the self-employment tax and the deductible part to your Form 1040 as the instructions direct.
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Frequently asked questions
Who has to file Schedule SE?
People whose net earnings from self-employment reach the IRS threshold for the year generally must file it to figure self-employment tax. Check the current instructions. This is a general guide, not tax advice.
What does self-employment tax cover?
It covers the Social Security and Medicare tax for people who work for themselves, similar to the amounts withheld from an employee's pay. The form splits the two parts.
Can I deduct part of the self-employment tax?
Yes. A portion of the self-employment tax is generally deductible as an adjustment to income on your Form 1040. The schedule shows how to figure the deductible part.
Is this the official IRS form?
This is a fillable helper for understanding the lines. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-schedule-se-form-1040 and confirm the lines match.