Federal Self-Employment Tax

Self-Employment Tax
2023 Schedule SE (Form 1040)
SCHEDULE SE
Department of the Treasury
Internal Revenue Service

2023

Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.

Attachment
Sequence No. 17

Go to www.irs.gov/ScheduleSE for instructions and the latest information.

Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR)

Part I

OMB No. 1545-0074

Self-Employment Tax

(Form 1040)

Social security number of person
with self-employment income

Self-Employment Tax

Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income
and the definition of church employee income.
A
If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
$400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . .
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
1a
box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 AQ 1b (
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
2
2
farming). See instructions for other income to report or if you are a minister or member of a religious order
3
Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . .
3
4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 .
4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . .
4b
c Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception: If
less than $400 and you had church employee income, enter -0- and continue . . . . . . . .
4c
5a Enter your church employee income from Form W-2. See instructions for
definition of church employee income . . . . . . . . . . . . .
5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . .
5b
6
Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7
Maximum amount of combined wages and self-employment earnings subject to social security tax or
160,200
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2023 . . . . . . . . . . .
7
8a

Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $160,200 or more, skip lines
8b through 10, and go to line 11 . . . . . . . . . . . . . . .
8a
b Unreported tips subject to social security tax from Form 4137, line 10 . . .
8b
c Wages subject to social security tax from Form 8919, line 10 . . . . . .
8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . .
9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . .
10
Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . .
11
Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . .
12
Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4,
Form 1040-SS, Part I, line 3 . . . . . . . . . . . . . . . . . . . . . . .
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040),
line 15 . . . . . . . . . . . . . . . . . . . . . . . .
13
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 11358Z

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or
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8d
9
10
11
12

Schedule SE (Form 1040) 2023

Page 2

Schedule SE (Form 1040) 2023

Part II

Optional Methods To Figure Net Earnings (see instructions)

Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn’t more than
$9,840, or (b) your net farm profits2 were less than $7,103.
14
Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . .
15
Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $6,560. Also, include
this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . .
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $7,103
and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
16
Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . .
17
Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on
line 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . .
1

From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B.
2
From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount
you would have entered on line 1b had you not used the optional method.

14

6,560

15

16
17

3

From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
4
From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
Schedule SE (Form 1040) 2023