Form 1040-SE Self-Employment Tax

Helps self-employed filers work through the arithmetic of Social Security and Medicare tax on their net earnings, including farm, nonfarm and church income lines. Built-in calculations combine each line so totals carry through automatically.

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Self-employment tax

Name of the person with self-employment income

Nombre

Apellido

Social security number of the person with self-employment income

Part I: Self-employment tax

A. If you are a minister, member of a religious order or Christian Science practitioner, filed Form 4361, and had $400 or more of other net self-employment earnings, check here and continue with Part I.

Applies Does not apply Not sure

Farm income

1a. Net farm profit or loss from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A

1b. If you received social security retirement or disability benefits, enter the Conservation Reserve Program payments included on Schedule F, line 4b, or on Schedule K-1, box 20, code AQ

Nonfarm income

2. Net profit or loss from Schedule C, line 31, and Schedule K-1 (Form 1065), box 14, code A (other than farming)

4a. If line 3 is more than zero, multiply it by 92.35% (0.9235); otherwise, enter the amount from line 3

Net earnings

4c. Exception: do you have church employee income?

Yes No Not applicable

4c. Combine lines 4a and 4b; if less than $400, stop: you owe no self-employment tax. Exception: if less than $400 with church employee income, enter -0- and continue

5a. Enter your church employee income from Form W-2 (see the instructions for the definition)

5b. Multiply line 5a by 92.35% (0.9235); if less than $100, enter -0-

7. Maximum combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the railroad retirement (tier 1) tax for 2025

8a. Total social security wages and tips (boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation

8b. Unreported tips subject to social security tax from Form 4137, line 10

8c. Wages subject to social security tax from Form 8919, line 10

9. Subtract line 8d from line 7; if zero or less, enter -0- here and on line 10, then go to line 11

10. Multiply the smaller of line 6 or line 9 by 12.4% (0.124)

Part II: Optional methods

14. Maximum income for the optional methods

15. Enter the smaller of two-thirds of gross farm income (not less than zero) or $7,240

Nonfarm optional method

17. Enter the smaller of two-thirds of gross nonfarm income (not less than zero) or the amount on the line above

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