Schedule SE (Form 1040)
E705591
Schedule SE (Form 1040) is an IRS tax form used by self-employed individuals to calculate and report their self-employment tax, including Social Security and Medicare contributions.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf | IRS tax form ⓘ |
| appliesTo |
independent contractors
ⓘ
partners in a partnership ⓘ self-employed individuals ⓘ sole proprietors ⓘ |
| authority | U.S. Department of the Treasury NERFINISHED ⓘ |
| basedOn | net earnings from self-employment of $400 or more ⓘ |
| calculates |
net earnings from self-employment
ⓘ
self-employment tax rate application ⓘ |
| category | individual income tax form ⓘ |
| filingThreshold | $400 of net earnings from self-employment ⓘ |
| format |
electronic form
ⓘ
paper form ⓘ |
| governsTaxType |
self-employment Medicare tax
ⓘ
self-employment Social Security tax ⓘ |
| hasInstructionDocument | Instructions for Schedule SE (Form 1040) NERFINISHED ⓘ |
| hasVersion |
Long Schedule SE
NERFINISHED
ⓘ
Short Schedule SE NERFINISHED ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| linkedTo |
Schedule C (Form 1040)
NERFINISHED
ⓘ
Schedule F (Form 1040) NERFINISHED ⓘ Schedule K-1 (Form 1065) NERFINISHED ⓘ |
| outputUsedOn |
Form 1040, Schedule 1
NERFINISHED
ⓘ
Form 1040, Schedule 2 NERFINISHED ⓘ |
| partOf | Form 1040 NERFINISHED ⓘ |
| publicationNumber | Schedule SE NERFINISHED ⓘ |
| regulatedBy | Internal Revenue Code NERFINISHED ⓘ |
| relatedTo |
Medicare program
NERFINISHED
ⓘ
Social Security Administration NERFINISHED ⓘ estimated tax payments ⓘ self-employment tax deduction ⓘ |
| reports |
deductible portion of self-employment tax
ⓘ
self-employment tax liability ⓘ |
| requires |
taxpayer identification number
ⓘ
taxpayer’s net profit from self-employment ⓘ taxpayer’s wages subject to Social Security ⓘ |
| subjectTo | Social Security wage base limit NERFINISHED ⓘ |
| usedBy |
U.S. citizens living abroad with self-employment income
ⓘ
U.S. resident individuals ⓘ |
| usedFor |
calculating Medicare tax for self-employed individuals
ⓘ
calculating Social Security tax for self-employed individuals ⓘ calculating self-employment tax ⓘ reporting self-employment tax ⓘ |
| usedInTaxYear | annual U.S. individual income tax filing ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.