Line Instructions

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.

Enter all negative amounts in parentheses.

You Have Only Church Employee Income Subject to SE Tax

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.

Exception.   Income from services you perform as a minister, a member of a religious order, or a Christian Science practitioner is not church employee income.

Line 1b (Short or Long Schedule SE)

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.

Line 4 (Short Schedule SE)

If line 4 is less than $400 and you have an amount on line 1b, combine lines 1a and 2.

  • If the total of lines 1a and 2 is $434 or more, file Schedule SE (completed through line 4) with your tax return. Enter -0- on Form 1040, line 57, or Form 1040NR, line 55.

  • If the total of lines 1a and 2 is less than $434, do not file Schedule SE unless you choose to use an optional method for figuring your SE tax.

Lines 4a Through 4c (Long Schedule SE)

If both lines 4a and 4c are less than $400 and you have an amount on line 1b, combine lines 1a and 2.

  • If the total of lines 1a and 2 is $434 or more, file Schedule SE (completed through line 4c) with your tax return. Enter -0- on Form 1040, line 57,* or Form 1040NR, line 55.*

  • If the total of lines 1a and 2 is less than $434, do not file Schedule SE unless you choose to use an optional method to figure your SE tax.

*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.


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