This topic has explained who is required to pay self-employment tax and how to report the tax on Schedule SE, Self-Employment Tax.

Self-employment tax is social security tax and medicare tax for persons who work for themselves. Generally, taxpayers must file Schedule SE if they have either net earnings from self-employment of $400 or more, other than church employee income, or Church employee income of $108.28 or more.

Most taxpayers are eligible to use Section A - Short Schedule SE. Anyone who must file Section B - Long Schedule SE should be referred to a professional tax preparer.