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IRS.gov Website
Instructions for Schedule SE (Form 1040)
taxmap/instr/i1040sse-002.htm#TXMP223be476

Specific Instructions(p3)

rule
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. 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#TXMP52ac841e

You Have Only Church Employee Income Subject to SE Tax(p3)

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If 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#TXMP76467ac2

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 Y.
taxmap/instr/i1040sse-002.htm#TXMP1f90247e

Line 3 (Short or Long Schedule SE)(p3)

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For 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.
caution
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#TXMP2bfcdef9

Line 4 (Short Schedule SE)(p3)

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If line 4 is less than $400 and you have an amount on line 1b, combine lines 1a and 2.
taxmap/instr/i1040sse-002.htm#TXMP51c0eab6

Lines 4a Through 4c (Long Schedule SE)(p3)

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If both lines 4a and 4c are less than $400 and you have an amount on line 1b, combine lines 1a and 2. *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.