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previous page Previous Page: Publication 225 - Farmer's Tax Guide - Methods for Figuring Net Earnings
next page Next Page: Publication 225 - Farmer's Tax Guide - Employment Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p225-054.htm#en_us_publink100077513

Reporting Self-Employment Tax(p77)


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previous topic occurrence Self-Employment Tax next topic occurrence

Use Schedule SE (Form 1040) to figure and report your SE tax. Then, enter the SE tax on line 57 of Form 1040 and attach Schedule SE to Form 1040.
Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. However, certain taxpayers must use Section B–Long Schedule SE. Use the chart on page 1 of Schedule SE to find out which one to use.
EIC
If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return.
taxmap/pubs/p225-054.htm#en_us_publink100077515

Self-employment tax deduction.(p77)


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You can deduct half of your SE tax in figuring your adjusted gross income. This deduction only affects your income tax. It does not affect either your net earnings from self-employment or your SE tax.
To deduct the tax, enter on Form 1040, line 27, the amount shown on line 6, Deduction for one-half of self-employment tax, of the Schedule SE.
taxmap/pubs/p225-054.htm#en_us_publink100077516

Joint return.(p77)


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Even if you file a joint return, you cannot file a joint Schedule SE. This is true whether one spouse or both spouses have self-employment earnings. Your spouse is not considered self-employed just because you are. If both of you have self-employment earnings, each of you must complete a separate Schedule SE. However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Attach both schedules to the joint return. If you and your spouse operate a business as a partnership, see Husband and wife partners, earlier, under Who Must Pay Self-Employment Tax.
previous pagePrevious Page: Publication 225 - Farmer's Tax Guide - Methods for Figuring Net Earnings
next pageNext Page: Publication 225 - Farmer's Tax Guide - Employment Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication