User's Manual

OMB No. 1545-0074
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No.
(99)
824501 10-18-18
Did you receive wages or tips in 2018?
No Yes
not
but
plus
Yes
Yes
No
No
didn't
Yes Yes
No No
Yes
No Yes
No
You may use Short Schedule SE below You must use Long Schedule SE on page 2
| Go to www.irs.gov/ScheduleSE for instructions and the latest information.
| Attach to Form 1040 or Form 1040NR.
self-employment
self-employment
Before you begin:
Note: only if
1a
b
1a
1b
2
3
4
5
2
3
4 don't
Note:
5 Self-employment tax.
Schedule 4 (Form
1040), line 57, Form 1040NR, line 55
Schedule 4 (Form 1040), line 57, Form 1040NR, line 55
6 Deduction for one-half of self-employment tax.
Schedule 1 (Form 1040), line 27, Form 1040NR, line 27 6
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule SE (Form 1040) 2018
Who Must File Schedule SE
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval to be taxed
on earnings from these sources, you owe self-employment
tax on other earnings?
Was the total of your wages and tips subject to social security
or railroad retirement (tier 1) tax your net earnings from
self-employment more than $128,400?
Are you using one of the optional methods to figure your net
earnings (see instructions)?
Did you receive tips subject to social security or Medicare
tax that you report to your employer?
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?
Did you report any wages on Form 8919, Uncollected Social
Security and Medicare Tax on Wages?
Name of person with income (as shown on Form 1040 or Form 1040NR)
Social security number of
person with
income
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To determine if you must file Schedule SE, see the instructions.
Use this flowchart you must file Schedule SE. If unsure, see in the instructions.
Read above to see if you can use Short Schedule SE.
Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1
(Form 1065), box 14, code A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH ~~
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 on this line. See instructions for other income to report ~~~~~
Combine lines 1a, 1b, and 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; file this
schedule unless you have an amount on line 1b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
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
or
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 or ~~~~~~~~~~~~
Multiply line 5 by 50% (0.50). Enter the result here and on
or 
LHA
SCHEDULE SE
(Form 1040)
17
May I Use Short Schedule SE or Must I Use Long Schedule SE?
Section A-Short Schedule SE. Caution:
Self-Employment Tax
2018
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