Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms and instructions on how to file. Schedule SE (Form 1040) is used by self-employed persons to figure the self-employment tax due on net earnings.
Information about Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), including recent updates, related forms and instructions on how to file. This form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico (Puerto Rico) who are not required to file a U.S. income tax return.
Information about Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners, including recent updates, related forms and instructions on how to file. Form 4361 is used by ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to claim exemption from tax on self-employment income.