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previous pagePrevious Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - General Instructions
next pageNext Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - Net Earnings From Self-Employment
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taxmap/instr/i1040sse-002.htm#TXMP13b6b954

Specific Instructions(p3)


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Read the flowchart on page 1 of Schedule SE to see if you can use Section A, Short Schedule SE, or if you must use Section B, Long Schedule SE. For either section, you need to know what to include as net earnings from self-employment. Read the following instructions to see what to include as net earnings and how to fill in either Short or Long Schedule SE, lines 1 and 2. Enter all negative amounts in parentheses.
taxmap/instr/i1040sse-002.htm#TXMP6f5d4b83

Line 1b (Short or Long Schedule SE)(p3)


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If you were receiving social security retirement or social security disability benefits at the time you received your Conservation Reserve Program (CRP) payment(s), enter the amount of your taxable CRP payment(s) on line 1b. These payments are included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code X.
previous pagePrevious Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - General Instructions
next pageNext Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - Net Earnings From Self-Employment
 Use previous pagenext page to find additional occurrences of topic items.