Schedule SE (Form 1040) is used to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program. This tax applies no matter how old you are and even if you are already getting social security or Medicare benefits.
You must file Schedule SE if the following apply:
- Your net earnings from self-employment from other than church employee income were $400 or more, or
- You had church employee income of $108.28 or more
If you are in business for yourself or you are a farmer, you are self-employed.


