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IRS.gov Website
Publication 225
taxmap/pubs/p225-054.htm#en_us_publink1000218781

Reporting Self-Employment Tax(p76)

rule
Use Schedule SE (Form 1040) to figure and report your SE tax. Then, enter the SE tax on line 56 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_publink1000218783

Self-employment tax deduction.(p76)

rule
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 Schedule A, line 6, or Schedule B, line 13, Deduction for one-half of self-employment tax, of the Schedule SE.
taxmap/pubs/p225-054.htm#en_us_publink1000218784

Joint return.(p76)

rule
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 and Qualified joint venture, earlier, under Who Must Pay Self-Employment Tax.