Publication 54 Chapter 3. Self-Employment Tax Useful Items

Schedule SE (Form 1040), Self-Employment Tax
Use this schedule to figure the tax due on net earnings from self-employment.

About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico
Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax.

Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
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.

Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners
Ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners file this form to claim exemption from self-employment tax.

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.

Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
This publication contains information for ministers, members of a religious order, Christian Science practitioners and readers, religious workers (church employees) and members of a recognized religious sect.