IRS Schedule SE: Self-Employment Tax
Schedule SE figures self-employment tax, which covers Social Security and Medicare for people who work for themselves. It uses your net earnings from Schedule C or a partnership. The result goes on your Form 1040, and part of it may be deducted on Schedule 1.
What this form is for
It calculates Social Security and Medicare tax on self-employment earnings.
When people usually use it
Sole proprietors, freelancers and some partners file it each year. It may change when the IRS adjusts Schedule C income in a notice.
What to have ready
- Your completed Schedule C or K-1
- Your W-2 wages, if you also had a job
- Last year's Schedule SE
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP3219A: Notice of deficiency (90-day letter)
Related forms
- Schedule C: Profit or Loss from Business (Sole Proprietorship)
- Schedule 1: Additional Income and Adjustments to Income
- Form 1040-ES: Estimated Tax for Individuals
- Form 1065: U.S. Return of Partnership Income
Read the IRS page
IRS.gov page for Schedule SE (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Schedule SE?
Schedule SE figures self-employment tax, which covers Social Security and Medicare for people who work for themselves. It uses your net earnings from Schedule C or a partnership. The result goes on your Form 1040, and part of it may be deducted on Schedule 1.
Where do I get Schedule SE?
The current version and instructions are on the IRS page for Schedule SE at https://www.irs.gov/forms-pubs/about-schedule-se-form-1040. Download it there so you have the right revision.
Do I need to file Schedule SE?
It depends on your situation. Read the IRS page and the instructions, and if a letter mentioned Schedule SE, read what that letter asks for. OweRight does not give tax advice.
What should I have ready for Schedule SE?
A good starting list is: your completed schedule c or k-1; your w-2 wages, if you also had a job; last year's schedule se. The instructions on IRS.gov list everything the form asks for.
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OweRight is not the IRS and does not give tax or legal advice.