skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Instructions for Schedule SE (Form 1040)
taxmap/instr/i1040sse-003.htm#en_us_publink100013324

Line Instructions

rule
Read the flowchart on page 1 of Schedule SE to see if you can use Section A—Short Schedule SE, or if you must use Section B—Long Schedule SE. For either section, you will need to figure your net earnings from self-employment. To find out what is included as net earnings from self-employment, see Net Earnings From Self-Employment, later.
taxtip
Enter all negative amounts in parentheses.
taxmap/instr/i1040sse-003.htm#en_us_publink24334pd0e641

You Have Only Church Employee Income Subject to SE Tax(p3)

rule
If your only income subject to SE tax is church employee income (described earlier under Employees of Churches and Church Organizations), skip lines 1 through 4b. Enter -0- on line 4c and go to line 5a.
taxmap/instr/i1040sse-003.htm#en_us_publink24334pd0e652
Note.(p3)
rule
Income from services you perform as a minister, a member of a religious order, or a Christian Science practitioner isn’t church employee income.
taxmap/instr/i1040sse-003.htm#en_us_publink24334pd0e663

Line 1b (Short or Long Schedule SE)(p3)

rule
If you were receiving social security retirement or social security disability benefits at the time you received your Conservation Reserve Program (CRP) payment(s), enter the amount of your taxable CRP payment(s) on line 1b. These payments are included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Z.
taxmap/instr/i1040sse-003.htm#en_us_publink24334pd0e680

Line 4 (Short Schedule SE)(p4)

rule
If line 4 is less than $400 and you have an amount on line 1b, combine lines 1a and 2.
taxmap/instr/i1040sse-003.htm#en_us_publink24334pd0e702

Lines 4a Through 4c (Long Schedule SE)(p4)

rule
If both lines 4a and 4c are less than $400 and you have an amount on line 1b, combine lines 1a and 2. *If you also have church employee income (described earlier under Employees of Churches and Church Organizations), also complete lines 5a and 5b. Complete the rest of Schedule SE, as appropriate.