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Federal Free Printable 2018 Schedule SE (Form 1040) for 2019 Federal Self-Employment Tax

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Self-Employment Tax
2018 Schedule SE (Form 1040)

SCHEDULE SE (Form 1040) OMB No. 1545-0074 Self-Employment Tax ▶ Department of the Treasury Internal Revenue Service (99) 2018 Go to www.irs.gov/ScheduleSE for instructions and the latest information. ▶ Attach to Form 1040 or Form 1040NR. Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Attachment Sequence No. 17 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. Did you receive wages or tips in 2018? No ▼ 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 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? ▶ No Yes Did you receive tips subject to social security or Medicare tax that you didn't report to your employer? ▶ Yes ▶ No ▼ No ▼ Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more? ▶ No ▼ ▼ Are you using one of the optional methods to figure your net earnings (see instructions)? Yes Yes ▶ ◀ No Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Yes ▶ No ▼ You may use Short Schedule SE below ▼ ▶ 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 . . . . . . . . . . . . . . . . . . . . . . . . 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 2 3 4 5 6 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 . . . . . . . . . . . . . . Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . ▶ Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 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 . . 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 1a 1b ( ) 2 3 4 5 Schedule SE (Form 1040) 2018 Page 2 Schedule SE (Form 1040) 2018 Attachment 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 ▶ Section B—Long Schedule SE Part I Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for 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 . . . . . . ▶ 1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 1a box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 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. Note: Skip this line if you use the nonfarm optional method (see instructions) . . . . . . . . . . . . . . . . . . . . 3 4a Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 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 had church employee income, enter -0- and continue ▶ 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- . . . . . . . . . . 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 2018 . . . . . . ) 2 3 4a 4b 4c 5b 6 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 $128,400 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 4 (Form 1040), 57, or Form 1040NR, line 55 . . . . . . . . . . . . . . . . . . . . 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on 13 Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 . Part II . . ▶ . . line . 2 12 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 $7,920, or (b) your net farm profits2 were less than $5,717. 14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,280. 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 $5,717 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 8d 9 10 11 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 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 15 16 17 3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code A; and Sch. K-1 (Form 1065-B), box 9, code J1. 4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code C; and Sch. K-1 (Form 1065-B), box 9, code J2. Schedule SE (Form 1040) 2018
Extracted from PDF file 2018-federal-1040-schedule-se.pdf, last modified October 2018

More about the Federal 1040 (Schedule SE) Individual Income Tax TY 2018

Taxpayers who have received $400 or more in income from a Schedule C business or self-employment must file Schedule SE to determine their self-employment tax liability. Self employment tax encompasses both the employer and employee halves of the social security and medicare taxes, both of which must be paid by self-employed individuals.

We last updated the Self-Employment Tax in December 2018, so this is the latest version of 1040 (Schedule SE), fully updated for tax year 2018. You can download or print current or past-year PDFs of 1040 (Schedule SE) directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1040 (Schedule SE).

Form Code Form Name
1040 (Schedule B) Interest and Ordinary Dividends
1040 (Schedule A) Itemized Deductions
1040 (Schedule E) Supplemental Income and Loss
1040 (Schedule C) Profit or Loss from Business (Sole Proprietorship)
1040 (Schedule EIC) Earned Income Credit
1040 (Schedule D) Capital Gains and Losses
1040 (Schedule F) Profit or Loss From Farming
1040 (Schedule 8812) Child Tax Credit
1040 (Schedule R) Credit for the Elderly or the Disabled
1040 (Schedule C-EZ) Net Profit from Business (Sole Proprietorship)

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1040 (Schedule SE) from the Internal Revenue Service in December 2018.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal 1040 (Schedule SE)

We have a total of eight past-year versions of 1040 (Schedule SE) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 1040 (Schedule SE)

2018 Schedule SE (Form 1040)

2017 1040 (Schedule SE)

2017 Schedule SE (Form 1040)

2016 1040 (Schedule SE)

2016 Schedule SE (Form 1040)

Self-Employment Tax 2015 1040 (Schedule SE)

2015 Schedule SE (Form 1040)

Self-Employment Tax 2014 1040 (Schedule SE)

2014 Schedule SE (Form 1040)

Self-Employment Tax 2013 1040 (Schedule SE)

2013 Schedule SE (Form 1040)

Self-Employment Tax 2012 1040 (Schedule SE)

2012 Schedule SE (Form 1040)

Self-Employment Tax 2011 1040 (Schedule SE)

2011 Schedule SE (Form 1040)


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