Self-Employment Tax Form 1040 NR OMB No. 1545-0074
Added on 2022-12-12
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SCHEDULE SE
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Self-Employment Tax
▶ Go to www.irs.gov/ScheduleSE for instructions and the latest information.
▶ Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074
2018Attachment
Sequence No. 17
Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of person
with self-employment income ▶
Before you begin: To determine if you must file Schedule SE, see the instructions.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions.
No
Did you receive wages or tips in 2018?
Yes
▼ ▼ ▼
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Yes ▶
No
▼
Are you using one of the optional methods to figure your net
earnings (see instructions)? Yes ▶
No
▼
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?
Yes ▶
No
▼
You may use Short Schedule SE below
Was the total of your wages and tips subject to social security
or railroad retirement (tier 1) tax plus your net earnings from
self-employment more than $128,400?
Yes ▶
No
▼
Did you receive tips subject to social security or Medicare tax
that you didn't report to your employer?
Yes ▶
No
▼
No
◀ Did you report any wages on Form 8919, Uncollected Social
Security and Medicare Tax on Wages?
Yes ▶
▶ You must use Long Schedule SE on page 2
▼
Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b ( )
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for types of income to report on
this line. See instructions for other income to report . . . . . . . . . . . . . . 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3
4 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't
file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . ▶ 4
Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b,
see instructions.
5 Self-employment tax. If the amount on line 4 is:
• $128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form
1040), line 57, or Form 1040NR, line 55
• More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result.
Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . . 5
6 Deduction for one-half of self-employment tax.
Multiply line 5 by 50% (0.50). Enter the result here and on
Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 . 6
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2018
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Self-Employment Tax
▶ Go to www.irs.gov/ScheduleSE for instructions and the latest information.
▶ Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074
2018Attachment
Sequence No. 17
Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of person
with self-employment income ▶
Before you begin: To determine if you must file Schedule SE, see the instructions.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions.
No
Did you receive wages or tips in 2018?
Yes
▼ ▼ ▼
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Yes ▶
No
▼
Are you using one of the optional methods to figure your net
earnings (see instructions)? Yes ▶
No
▼
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?
Yes ▶
No
▼
You may use Short Schedule SE below
Was the total of your wages and tips subject to social security
or railroad retirement (tier 1) tax plus your net earnings from
self-employment more than $128,400?
Yes ▶
No
▼
Did you receive tips subject to social security or Medicare tax
that you didn't report to your employer?
Yes ▶
No
▼
No
◀ Did you report any wages on Form 8919, Uncollected Social
Security and Medicare Tax on Wages?
Yes ▶
▶ You must use Long Schedule SE on page 2
▼
Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a
b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b ( )
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for types of income to report on
this line. See instructions for other income to report . . . . . . . . . . . . . . 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3
4 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't
file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . ▶ 4
Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b,
see instructions.
5 Self-employment tax. If the amount on line 4 is:
• $128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form
1040), line 57, or Form 1040NR, line 55
• More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result.
Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . . 5
6 Deduction for one-half of self-employment tax.
Multiply line 5 by 50% (0.50). Enter the result here and on
Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 . 6
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2018
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