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IRS.gov Website
2010 Instructions for Schedule SE (Form 1040)
Self-Employment Tax
For use in Preparing 2010 Returns
What's New
General Instructions
Who Must File Schedule SE
Who Must Pay Self-Employment (SE) Tax
More Than One Business
Joint Returns
Community Income
Qualified Joint Ventures
Fiscal Year Filers
Specific Instructions
You Have Only Church Employee Income Subject to SE Tax
Line 1b (Short or Long Schedule SE)
Line 3 (Short or Long Schedule SE)
Line 4 (Short Schedule SE)
Lines 4a Through 4c (Long Schedule SE)
Net Earnings From Self-Employment
Partnership Income or Loss
Share Farming
Other Income and Losses Included in Net Earnings From Self-Employment
Income and Losses Not Included in Net Earnings From Self-Employment
Statutory Employee Income
Optional Methods
Farm Optional Method
Nonfarm Optional Method
Using Both Optional Methods
