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Schedule SE PreviousNext

Who Must File Schedule SE (continued)

Exception

Taxpayers who would otherwise have to file Schedule SE are exempt from doing so if:

  • Their only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner, and

  • They have filed Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and

  • They have received IRS approval not to be taxed on these earnings

For these special cases, write "Exempt—Form 4361" on Form 1040, line 57.
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