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Self Employment Tax Forms

What self employment tax forms to use?

The self employment tax calculated on Schedule SE is entered on line 58 of Form 1040. One half of the self employment tax is deductible as an adjustment to your income and is entered on line 27 of Form 1040.

Self employment tax forms

Self Employment Tax Worksheet

If you are only reporting self employment income, you may use Section A of Schedule SE, which is the short worksheet.

If you have both self employment and salary income from an employer, you need to use Section B or Schedule SE (the long form).

Why use the long Self Employment Tax Worksheet?

The long form will help you adjust the social security and Medicare taxes that have already been withheld by your employer. Your employer reports these amounts on your Form W-2. The totals of amounts from boxes 3 and 7 of your W-2 forms are entered on line 8a of the Schedule SE.

The self employment tax from line 5 of Section A of Schedule SE or from line 12 of Section B or Schedule SE is entered on line 58 of Form 1040.

The self employment tax is figured on the total of all of your income from self employment. This includes part time and full time self employment activities.

Married filing jointly and Schedule SE

You and your spouse must file separate Schedule SEs if you both have self employment income, even if you are filing married filing jointly.