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IRS.gov Website
taxmap/instr/i1040sse-000.htm#TXMP1149fbef

2011 Instructions for Schedule SE (Form 1040)

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Self-Employment Tax(p1)

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2011

taxmap/instr/i1040sse-000.htm#TXMP4c4fcbd6Introduction

Use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program. This tax applies no matter how old you are and even if you are already getting social security or Medicare benefits.
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Additional information.(p1)
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See Pub. 225 or Pub. 334.
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What's New(p1)

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More information.(p1)
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The IRS has created a page on IRS.gov for information about Form 1040 and its instructions, at www.irs.gov/form1040. Information about any recent developments affecting Schedule SE will be posted on that page.
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Maximum income subject to social security tax.(p1)
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The maximum amount of self-employment income subject to social security tax remains $106,800.
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Deduction for self-employed health insurance.(p1)
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You can no longer reduce your net self-employment income by the amount of your self-employed health insurance deduction (from line 29 of Form 1040 or Form 1040NR).
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SE tax rate.(p1)
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For 2011, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is reduced by 2%, from 12.4% to 10.4%. The Medicare (HI) portion of the SE tax remains 2.9%. As a result, the SE tax rate is reduced from 15.3% to 13.3%.
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SE tax deduction.(p1)
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For 2011, the SE tax deduction is revised to reflect an employer's equivalent portion of tax. Previously, the deduction was equal to one-half of self-employment tax.