Table of Contents

• Self-Employment Tax
  • Introduction
  • Future Developments
  • What's New
• General Instructions
  • Who Must File Schedule SE
  • Who Must Pay Self-Employment (SE) Tax
    • Self-Employed Persons
    • Employees of Churches and Church Organizations
    • Ministers and Members of Religious Orders
    • Members of Certain Religious Sects
    • U.S. Citizens Employed by Foreign Governments or International Organizations
    • U.S. Citizens or Resident Aliens Living Outside the United States
    • Nonresident Alien
  • Chapter 11 Bankruptcy Cases
  • More Than One Business
  • Joint Returns
  • Community Income
  • Qualified Joint Ventures
  • Fiscal Year Filers
• Line Instructions
  • You Have Only Church Employee Income Subject to SE Tax
  • Line 1b (Short or Long Schedule SE)
  • Line 4 (Short Schedule SE)
  • Lines 4a Through 4c (Long Schedule SE)
• Self-Employment Tax
  • Net Earnings From Self-Employment
    • Partnership Income or Loss
    • Share Farming
    • Other Income and Losses Included in Net Earnings From Self-Employment
    • Income and Losses Not Included in Net Earnings From Self-Employment
    • Statutory Employee Income
    • Optional Methods