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IRS.gov Website
2013 Instructions for Schedule SE (Form 1040)Self-Employment Tax
For use in Preparing 2013 Returns
Future DevelopmentsWhat's NewGeneral InstructionsWho Must File Schedule SEWho Must Pay Self-Employment (SE) TaxMore Than One BusinessJoint ReturnsCommunity IncomeQualified Joint VenturesFiscal Year FilersLine InstructionsYou Have Only Church Employee Income Subject to SE TaxLine 1b (Short or Long Schedule SE)Line 4 (Short Schedule SE)Lines 4a Through 4c (Long Schedule SE)Additional Medicare TaxNet Earnings From Self-EmploymentPartnership Income or LossShare FarmingOther Income and Losses Included in Net Earnings From Self-EmploymentIncome and Losses Not Included in Net Earnings From Self-EmploymentStatutory Employee IncomeOptional Methods