Schedule SE: Self-Employment Tax (2025)
Federal · IRS · Used for tax years 2025
Schedule SE (Form 1040) calculates self-employment tax and the deduction for one-half of that tax. It reports self-employment earnings and includes optional methods for figuring net earnings from farm and nonfarm income.
Who files this form
For tax year 2025, you must file Schedule SE if either:
- Schedule SE, line 4c, is $400 or more.
- You had church employee income of $108.28 or more.
Church employee income means wages from a church or qualified church-controlled organization that elected an exemption from employer social security and Medicare taxes. It does not include income from services as a minister, member of a religious order, or Christian Science practitioner.
If you received IRS approval for Form 4029 or Form 4361, you may not need to file. The instructions explain the rules for each exemption.
A special filing rule applies if Conservation Reserve Program payments on line 1b leave both lines 4a and 4c below $400: if lines 1a and 2 total $434 or more, file Schedule SE completed through line 4c. If you also have church employee income, complete the remaining lines as appropriate.
Even with a loss or a small amount of self-employment income, filing and using an optional method may benefit you.
What you'll need
Have the forms that apply to your income ready:
- Schedule C: Net nonfarm business profit or loss from line 31.
- Schedule F: Net farm profit or loss from line 34 and any applicable Conservation Reserve Program payments from line 4b.
- Schedule K-1 (Form 1065): Partnership self-employment earnings from box 14, code A, and other applicable amounts.
- Forms W-2: Social security wages and tips from boxes 3 and 7, and church employee income if applicable.
- Form 4137 or Form 8919: Applicable amounts from line 10 for Schedule SE, lines 8b and 8c.
If you use an optional method, you also need gross income amounts from Schedule F, line 9; Schedule C, line 7; or Schedule K-1, box 14, code B or C, as applicable.
Enter the name and Social Security number of the person with self-employment income. If you reduce partnership earnings by allowable expenses before entering them on Schedule SE, attach an explanation.
How to file
Attach Schedule SE to Form 1040, 1040-SR, 1040-SS, or 1040-NR, as applicable.
- Enter the self-employment tax from line 12 on Schedule 2 (Form 1040), line 4, or Form 1040-SS, Part I, line 3.
- Enter the deduction from line 13 on Schedule 1 (Form 1040), line 15. If you file Form 1040-SS, skip line 13.
- If both spouses have self-employment income, each must file a separate Schedule SE, even on a joint return.
The supplied text does not give a mailing address or e-file instructions. Instructions and the latest information are available at IRS.gov/ScheduleSE.
Common mistakes
- Assuming optional methods always reduce tax. The instructions caution that these methods may help you but may also increase your self-employment tax.
- Using the nonfarm optional method too many times. The form cautions that you may use it no more than five times. The instructions say those five years do not have to be consecutive.
- Leaving Schedule SE out of a Form 1040-SS filing. The instructions remind residents of the U.S. Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico to file Schedule SE with Form 1040-SS to report self-employment taxes.
Questions people ask
Do I still owe self-employment tax if I receive Social Security or Medicare benefits?
Yes, if your earnings are subject to the tax. Self-employment tax applies regardless of your age and even if you already receive Social Security or Medicare benefits.
Do I need a separate Schedule SE for each business?
No. Combine the net earnings from all your businesses subject to self-employment tax on one Schedule SE. A loss from one business reduces income from another.
Can spouses use one Schedule SE on a joint return?
No. If both spouses have self-employment income, each must file a separate Schedule SE. Enter the combined self-employment tax on Schedule 2 (Form 1040), line 4.
Can I deduct part of my self-employment tax?
Line 13 figures a deduction equal to one-half of the tax on line 12. Enter it on Schedule 1 (Form 1040), line 15. Form 1040-SS filers skip line 13.
Can I change between the regular and optional methods after filing?
Yes. The instructions say you can change from the regular method to an optional method, or the reverse, by filing Form 1040-X.