Correction to the 2025 Instructions for Schedule SE (Form 1040)

If you downloaded or printed the 2025 Instructions for Schedule SE (Form 1040), please be advised that there are three updates. Filers should rely on these updates for the changes described, which will be incorporated into the next revision of the instructions, as applicable.

Under U.S. Citizens or Resident Aliens Living Outside the United States, the sentence “Instead, attach a copy of the statement to Form 1040, 1040-SR, or 1040-NR, and on Schedule 2 (Form 1040), line 4, check box number 3 and enter ‘Exempt, see attached statement” was changed to “Instead, attach a copy of the statement to Form 1040, 1040-SR, or 1040-NR, and on Schedule 2 (Form 1040), line 4, check box number 3 and enter ‘EAS’.”

Under Community Income – Spouses who didn’t carry on the business, the sentence “If you aren’t the spouse who carried on the business and you had no other income subject to SE tax, check box number 3 and enter ‘ECI – Exempt community income’ on Schedule 2 (Form 1040), line 4” was changed to “If you aren’t the spouse who carried on the business and you had no other income subject to SE tax, check box number 3 and enter ‘ECI’ on Schedule 2 (Form 1040), line 4.”

Under Income and Losses Not Included in Net Earnings From Self-Employment, list item number 2, the sentence “If you had no other income subject to SE tax, check box number 3 and enter ‘Exempt—Notary’ on Schedule 2 (Form 1040), line 4” was changed to “If you had no other income subject to SE tax, check box number 3 and enter ‘EN’ on Schedule 2 (Form 1040), line 4.”