Form 1040 (Schedule SE) — Self-Employment Tax

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sse.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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SCHEDULE SE (Form 1040)

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR. Go to www.irs.gov/ScheduleSE for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 17

Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR) Social security number of person with self-employment income Part I 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.

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
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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
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**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 hadchurch employee income, enter -0- and continue .
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**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
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**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|1b|( )|

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
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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
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**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 hadchurch employee income, enter -0- and continue .
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**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
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**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|**2 **||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
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**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 hadchurch employee income, enter -0- and continue .
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**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
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.
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.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|**3 **||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
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**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 hadchurch employee income, enter -0- and continue .
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**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
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.
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**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|4a||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
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.
.
.
.
**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
.
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
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.
.
.
.
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.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|4b||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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.
**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
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.
.
**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
.
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
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.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
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8a
b
Unreported tips subject to social security tax from Form 4137, line 10 .
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8b
c
Wages subject to social security tax from Form 8919, line 10 .
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8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
.
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10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|4c||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
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.
.
**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
.
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5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
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**6 **
Add lines 4c and 5b
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**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
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.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 or more, skip lines
8b through 10, and go to line 11
.
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.
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 .
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.
8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
.
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.
10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|5b||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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.
.
**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
.
.
.
.
.
.
.
.
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.
.
.
.
5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
.
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.
.
.
**6 **
Add lines 4c and 5b
.
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.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 .
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.
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 thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
.
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.
11
Multiply line 6 by 2.9% (0.029) .
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.
12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
.
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.
.
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
.
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13|**6 **||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
.
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.
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.
.
.
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.
.
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.
.
.
.
.
.
**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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.
.
.
.
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.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Add lines 4c and 5b
.
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.
.
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.
.
.
.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 .
.
.
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.
.
.
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.
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.
.
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.
.
.
.
.
.
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 thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Multiply line 6 by 2.9% (0.029) .
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.
.
12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
.
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.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
.
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.
.
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.
.
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.
.
13|**7 **|$176,100|

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Add lines 4c and 5b
.
.
.
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.
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.
.
.
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.
.
.
.
.
.
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.
.
.
.
.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Multiply line 6 by 2.9% (0.029) .
.
.
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.
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
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.
.
.
13|8d||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch employee income from Form W-2. See instructions for
definition of church employee income
.
.
.
.
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.
.
.
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.
.
5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
.
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.
.
**6 **
Add lines 4c and 5b
.
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.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 .
.
.
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.
8c
d
Add lines 8a, 8b, and 8c .
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9
Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
.
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.
.
10
Multiply thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
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11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
.
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13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
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13|**9 **||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A .
.
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.
.
.
**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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
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4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
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.
.
.
.
.
**6 **
Add lines 4c and 5b
.
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.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 .
.
.
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.
8c
d
Add lines 8a, 8b, and 8c .
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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 thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
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11
Multiply line 6 by 2.9% (0.029) .
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.
12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
Form 1040-SS, Part I, line 3
.
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.
.
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter here and onSchedule 1 (Form 1040),
line 15.
.
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.
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13|10||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
.
.
.
.
.
.
.
.
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.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Add lines 4c and 5b
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 thesmaller of line 6 or line 9 by 12.4% (0.124) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Multiply line 6 by 2.9% (0.029) .
.
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Self-employment tax.Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or
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 onSchedule 1 (Form 1040),
line 15.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13|11||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Add lines 4c and 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 thesmaller 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, or
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 onSchedule 1 (Form 1040),
line 15.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13|12||

|1 aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
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
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
**2 **
Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
.
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
.
.
.
.
.
**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 hadchurch employee income, enter -0- and continue .
.
.
.
.
.
.
.
**5 **

a Enter yourchurch 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- .
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Add lines 4c and 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Maximum amount of combined wages and self-employment earnings subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2025 .
.
.
.
.
.
.
.
.
.
.
**8 **

a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
and railroad retirement (tier 1) compensation. If $176,100 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 thesmaller 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, or
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 onSchedule 1 (Form 1040),
line 15.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13|||

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2025 Created 5/7/25

Schedule SE (Form 1040) 2025 Page 2

Schedule SE (Form 1040) 2025