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Do I have to file Schedule SE?

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Do I have to file Schedule SE?


You must file Schedule SE 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 see Employees of  Churches and Church Organizations below.
  • You must pay SE tax if you had net earnings of $400 or more as a self-employed person. If you are in business for yourself or you are a farmer, you are self-employed.
  • You must also pay SE tax on your share of certain partnership income and your guaranteed payments.

Employees of Churches and Church Organizations
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 Schedule SE Instructions.

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Article Details
Views: 1911 Created on: Jun 15, 2013
Date updated: Nov 11, 2021
Posted in: Taxes

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