What is Schedule SE?
Schedule SE is used to figure the tax due on net earnings from self employment.
When do I have to file Schedule SE form?
You must file Schedule SE if your net earnings from self employment were $400 or more.
When do I have to report self employment income?
When your self employment income is $400 or more.
How to claim an adjustment for self employment tax paid?
You can claim an adjustment to income on line 27 of Form 1040 for one half of self employment tax paid.