Self-Employment Tax

SCHEDULE SE(Form 1040)Department of the TreasuryInternal Revenue Service (99)Self-Employment Tax Go to www.irs.gov/ScheduleSE for instructions and the latest information. Attach to Form 1040 or Form 1040NR.OMB No. 1545-00742018AttachmentSequence No. 17Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of personwith 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. NoDid you receive wages or tips in 2018? Yes NoDid you report any wages on Form 8919, Uncollected SocialSecurity and Medicare Tax on Wages?Yes Are you a minister, member of a religious order, or ChristianScience practitioner who received IRS approval not to be taxedon earnings from these sources, but you owe self-employmenttax on other earnings?YesNo Are you using one of the optional methods to figure your netearnings (see instructions)?YesNo Did you receive church employee income (see instructions)reported on Form W-2 of $108.28 or more?YesNo You may use Short Schedule SE belowWas the total of your wages and tips subject to social securityor railroad retirement (tier 1) tax plus your net earnings fromself-employment more than $128,400?YesNoDid you receive tips subject to social security or Medicare taxthat you didnt report to your employer?YesNo You must use Long Schedule SE on page 2Section AShort 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 (Form1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . b If you received social security retirement or disability benefits, enter the amount of Conservation ReserveProgram payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.Ministers and members of religious orders, see instructions for types of income to report onthis line. See instructions for other income to report . . . . . . . . . . . . . . 3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 4 Multiply line 3 by 92.35% (0.9235). If less than $400, you dont owe self-employment tax; dontfile 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.5 Self-employment tax. If the amount on line 4 is: $128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form1040), line 57, or Form 1040NR, line 55 More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result.Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . . 6 Deduction for one-half of self-employment tax.Multiply line 5 by 50% (0.50). Enter the result here and onSchedule 1 (Form 1040), line 27, or Form 1040NR, line 27 . 61a1b ( )2345 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2018Schedule SE (Form 1040) 2018 Attachment Sequence No. 17 Page 2 Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of personwith self-employment income Section BLong Schedule SEPart I Self-Employment TaxNote: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for thedefinition 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 youhad $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), 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 ReserveProgram payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.Ministers and members of religious orders, see instructions for types of income to report onthis line. See instructions for other income to report. Note: Skip this line if you use the nonfarmoptional method (see instructions) . . . . . . . . . . . . . . . . . . . . 3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 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 . . c Combine lines 4a and 4b. If less than $400, stop; you dont owe self-employment tax.Exception: If less than $400 and you had church employee income, enter -0- and continue 5a Enter your church employee income from Form W-2. Seeinstructions for definition of church employee income . . . 5ab Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . 6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 7 Maximum amount of combined wages and self-employment earnings subject to social securitytax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2018 . . . . . . 8a Total social security wages and tips (total of boxes 3 and 7 onForm(s) W-2) and railroad retirement (tier 1) compensation.If $128,400 or more, skip lines 8b through 10, and go to line 11 8ab Unreported tips subject to social security tax (from Form 4137, line 10) 8bc Wages subject to social security tax (from Form 8919, line 10) 8c1a1b ( )234a4b4c5b67d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . 9 Subtract line 8d from line 7. If zero or less, enter -0- here and on li10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . 11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . 12 Self-employment tax. Add lines 10 and 11. Enter here and on S. . . . . . . . . ne 10 and go to line 11 . . . . . . . . . . . . . . . . . . . chedule 4 (Form 1040), line. . . . . . . . . 138d9101112 57, or Form 1040NR, line 55 . . . . . . . . . . . . 13 Deduction for one-half of self-employment tax.Multiply line 12 by 50% (0.50). Enter the result here and onSchedule 1 (Form 1040), line 27, or Form 1040NR, line 27 . 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 wasnt morethan $7,920, or (b) your net farm profits2 were less than $5,717.14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,280. Alsoinclude this amount on line 4b above . . . . . . . . . . . . . . . . . . . 1415Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $5,717and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employmentof 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 theamount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 1617 1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code Aminus theamount you would have entered on line 1b had you not used the optionalmethod.3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, codeA; and Sch. K-1 (Form 1065-B), box 9, code J1.4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, codeC; and Sch. K-1 (Form 1065-B), box 9, code J2. Schedule SE (Form 1040) 2018

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