You must file Schedule SE if:
The amount on line 4 of Short Schedule SE or line 4c of Long Schedule SE is $400 or more, or
You had church employee income of $108.28 or more. See Employees of Churches and Church Organizations. However, see the Exception, next.
Exception. Self-employment income from earnings as a minister, member of a religious order, or Christian Science practitioner, is not church employee income. However, see Ministers, Members of Religious Orders, and Christian Science Practitioners for information on how to report these earnings.