Use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program. This tax applies no matter how old you are and even if you are already getting social security or Medicare benefits.
Other Items You May Find Useful
About Publication 225, Farmer's Tax Guide
About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
About Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
About Publication 555, Community Property