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IRS.gov Website
taxmap/instr/i1040sse-000.htm#en_us_publink1000274503

2015 Instructions for Schedule SE (Form 1040)

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taxmap/instr/i1040sse-000.htm#en_us_publink24334pd0e15

Self-Employment Tax(p1)

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2015

taxmap/instr/i1040sse-000.htm#en_us_publink24334pd0e28Introduction

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.
taxmap/instr/i1040sse-000.htm#en_us_publink24334pd0e33
Additional information. (p1)
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See Pub. 225 or Pub. 334.
taxmap/instr/i1040sse-000.htm#en_us_publink24334pd0e49

Future Developments(p1)

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For the latest information about developments related to Schedule SE (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/schedulese.