Instructions for Schedule SE (Form 1040)
taxmap/instr/i1040sse-002.htm#TXMP223be476Read 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. This section will give you that information, as
well as any specific instructions needed to fill out the form.
Enter all negative amounts in parentheses.
taxmap/instr/i1040sse-002.htm#TXMP52ac841eIf your only income subject to SE tax is church employee income
(see
Employees of Churches and Church Organizations
on page SE-1 for definition), skip lines 1 through 4b. Enter -0- on line 4c and
go to line 5a.
Note.(p3)
Income from services you perform as a minister of a religious
order is
not church employee income.
taxmap/instr/i1040sse-002.htm#TXMP76467ac2If 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 Y.
taxmap/instr/i1040sse-002.htm#TXMP1f90247eFor 2010, you can reduce your net self-employment income by the
amount of your self-employed health insurance deduction entered on line 29 of
Form 1040 or Form 1040NR. Be sure to subtract this amount after you combine
lines 1a, 1b, and 2, and before entering the result on line 3. If both you and
your spouse are taking a deduction for self-employed health insurance on line 29
of a joint Form 1040, each of you subtracts on line 3 of your separate Schedule
SE only the amount attributable to your own premiums.
 | The self-employed health insurance deduction is allowed on
line 3
only if
you have an entry (or entries) on lines 1a and/or 2 of either the short or long
Schedule SE. |
taxmap/instr/i1040sse-002.htm#TXMP2bfcdef9If line 4 is less than $400 and you have an amount on line 1b,
combine lines 1a and 2.
- If the total of lines 1a and 2 is $434 or more, file Schedule
SE (completed through line 4) with your tax return. Enter -0- on Form 1040, line
56, or Form 1040NR, line 54.
- If the total of lines 1a and 2 is less than $434,
do not
file Schedule SE unless you choose to use an optional method
for figuring your SE tax.
If both lines 4a and 4c are less than $400 and you have an amount
on line 1b, combine lines 1a and 2.
- If the total of lines 1a and 2 is $434 or more, file Schedule
SE (completed through line 4c) with your tax return. Enter -0- on Form 1040,
line 56,* or Form 1040NR, line 54.*
- If the total of lines 1a and 2 is less than $434, do not
file Schedule SE unless you choose to use an optional method to figure your SE
tax.
*If you also have church employee income (see page SE-1), also
complete lines 5a and 5b. Complete the rest of Schedule SE, as appropriate.
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