IRS Courseware - Self-Employment Income




			Self-Employment Income

Schedule SE

Taxpayers must file Schedule SE if they have:

Net earnings from self-employment of $400 or more, other than church employee income, or
Church employee income of $108.28 or more

Question: If taxpayers don't have to file Schedule SE for net self-employment earnings less than $400, then why do they have to transfer any net profit amount greater than zero from Schedule C-EZ to Schedule SE?

Answer: The net profit amount transferred from Schedule C-EZ is added to any net farm profit shown on Schedule SE. If this total is less than $400, then the taxpayer does not have to file Schedule SE.



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