SIMPLE. FAST. ACCURATE
Support Center > Knowledge base> Article: Schedule SE - Self-Employment Tax

Schedule SE - Self-Employment Tax

Article ID: 58953 Email Print
Question
Schedule SE - Self-Employment Tax

Answer
You must file Schedule SE (self-employment income) if:
  1. Your net earnings from self-employment from other than church employee income were $400 or more, or
  2. You had church employee income of $108.28 or more.
You must pay SE tax if you had net earnings of $400 or more as a self-employed person.  If you are in business (farm or non-farm) for yourself, you are self-employed.  You must also pay SE tax on your share of certain partnership income and your guaranteed payments.
If you had church employee income of $108.28 or more, you must pay SE tax.  Church employee income is wages you received as an employee (other than as a minister or member of a religious order) of a church or qualified church-controlled organization that has a certificate in effect electing an exemption from employer Social Security and Medicare taxes.
For more information, see Instructions for Schedule SE (Form 1040) on the IRS web site.

related articles

Article Details
Views: 1643 Created on: Jun 15, 2013
Date updated: Dec 10, 2018
Posted in: Taxes

Poor Outstanding