Who must file a Schedule-SE (Self-Employment Tax)?

Who needs to file a Schedule-SE?

You must file a Schedule SE if one of the two options below apply to you:

• You had net earnings from self-employment of $400 or more.
• You were a church employee and had income of $108.28 or more.

You are considered self-employed if you are in business for yourself (farm or no farm).

Note: If you have prepared a Schedule C or Schedule F within your account, we will automatically calculate the appropriate amount of self-employment tax based on the overall profit reported.

What about Ministers or Religious Members?

Generally you will pay SE tax on any income or salaries for the services you performed as a minister unless you have filed Form 4361, and it has been approved by the IRS. In this case, you would be exempt from SE tax on the minister income. 

Program Entry

1. Federal Section
2. Other Taxes
3. Self-Employment Tax, Reported on Schedule SE

To view the IRS Instructions for Schedule SE, click here.