[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302821-105":3,"doc-detail-302821-en":80,"detail-sidebar-cat-1-en-105":97},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","instructions-for-schedule-se-form-1040-2025","Instructions for Schedule SE (Form 1040) - 2025","","Instructions for Schedule SE (Form 1040) (2025) explain how to compute self-employment tax on net earnings from self-employment and how the Social Security Administration uses the Schedule SE figures to determine social security benefits. The guidance covers Future Developments and What’s New items for 2025, filing requirements and exceptions (including certain ministers and religious workers), and key reminders for residents of U.S. territories using Form 1040-SS.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-schedule-se-form-1040-2025/302821/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-schedule-se-form-1040-2025/302821.png","ImageObject",442,249,{"name":42,"@type":43},"Aria Callaghan","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Schedule SE (Form 1040) used for?","Question",{"text":62,"@type":63},"Schedule SE is used to figure the self-employment tax due on net earnings from self-employment. The Social Security Administration also uses the Schedule SE information to determine benefits under the social security program.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must someone file Schedule SE?",{"text":67,"@type":63},"File Schedule SE if the amount on line 4c of Schedule SE is $400 or more, or if you had church employee income of $108.28 or more. If you filed Form 4029 or Form 4361 and received IRS approval, you may not need to file Schedule SE.",{"name":69,"@type":60,"acceptedAnswer":70},"Do you have to pay SE tax if you had losses or only a small amount of self-employment income?",{"text":71,"@type":63},"Even with a loss or a small amount of income from self-employment, filing Schedule SE and using the “optional method” for Part II may be beneficial.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302821,1790215523,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":91,"language":92,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":93,"faqs":94,"seo_title":95,"seo_description":12,"update_tm":96,"read_time":26},962084926284,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",17,"2025  \nInstructions for Schedule SE  \n(Form 1040)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule SE (Form 1040) and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/ScheduleSE)[ ](go to IRS.gov/ScheduleSE)[IRS.gov/ScheduleSE](go to IRS.gov/ScheduleSE).  \nWhat’s New  \nMaximum income subject to social security tax. For 2025, the maximum amount of self-employment income subject to social security tax is $176,100 .  \nReminders  \nForm 1040-SS. Using Schedule SE (Form 1040) to report self-employment tax for residents of U.S. territories. Schedule SE (Form 1040) must be filed with Form 1040-SS to report self-employment taxes by residents of the U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and Puerto Rico. For additional information, see the Instructions for Form 1040-SS.  \nGeneral Instructions  \nUse Schedule SE (Form 1040) to figure the tax due on net earnings from self-employment. The Social Security Administration (SSA) 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.  \nAdditional information. See Pub. 225 or Pub. 334.  \nWho Must File Schedule SE  \nYou must file Schedule SE if:  \n• The amount on line 4c of Schedule SE is $400 or more, or  \n• You had church employee income of $108.28 or more. (Income from services you performed as a minister, member of a religious order, or Christian Science practitioner isn’t church employee income.) See Employees of Churches and Church Organizations, later.  \nException to filing Schedule SE. If you filed Form 4029 or Form 4361 and received IRS approval, you may not need to file Schedule SE. See  \nMinisters, Members of Religious Orders, and Christian Science Practitioners and Members of Certain Religious Sects, later, for information on how to report your self-employment earnings.  \nEven if you had a loss ora small amount of income from  \nself-employment, it maybe to your benefit to file Schedule SE  \nand use either \"optional method\" in the instructions for Part II of Schedule SE (discussed later).  \nWho Must Pay Self-Employment (SE) Tax  \nSelf-Employed Persons  \nYou must pay SE tax if you had net earnings of $400 or more as a self-employed person. If you are in business (farm or nonfarm) for yourself, you are self-employed.  \nTIP  \nYou must also pay SE tax on your share of certain partnership income and your guaranteed payments. See Partnership Income or Loss, later.  \nEmployees of Churches and Church Organizations  \nIf you had church employee income of $108.28 or more, you must pay SE tax. Church employee income is wages you received as an employee (other than as a minister, member of a religious order, or Christian Science practitioner) of a church or qualified church-controlled organization that has a certificate in effect electing an exemption from employer social security and Medicare taxes.  \nMinisters, Members of Religious Orders, and Christian Science Practitioners  \nIn most cases, you must pay SE tax on salaries and other income for services you performed as a minister, member of a religious order who hasn’t taken a vow of poverty, or Christian Science practitioner. But if you filed Form 4361 and received IRS approval, you will be exempt from paying SE tax on those net earnings. If you had no other income subject to SE tax, check box number 1 for Form 4361 on Schedule 2 (Form 1040), line 4. See the instructions for Schedule 2 (Form 1040), line 4, for more information. However, if you had other earnings of $400 or more subject to SE tax, see line A at the top of Schedule SE.  \n!   \nCAUTION  \nIf you have ever filed Form 2031 to elect social security coverage on your earnings as a minister, you can’t revoke tha","cbCaihZrQO9wLMqQ","https://ap.wps.com/l/cbCaihZrQO9wLMqQ","pdf",176326,5,"English","# Future Developments\n# What’s New\n# Reminders\n# General Instructions\n## Who Must File Schedule SE\n## Who Must Pay Self-Employment (SE) Tax\n### Self-Employed Persons\n### Employees of Churches and Church Organizations\n### Ministers, Members of Religious Orders, and Christian Science Practitioners\n### Members of Certain Religious Sects","[{\"question\":\"What is Schedule SE (Form 1040) used for?\",\"answer\":\"Schedule SE is used to figure the self-employment tax due on net earnings from self-employment. The Social Security Administration also uses the Schedule SE information to determine benefits under the social security program.\"},{\"question\":\"When must someone file Schedule SE?\",\"answer\":\"File Schedule SE if the amount on line 4c of Schedule SE is $400 or more, or if you had church employee income of $108.28 or more. If you filed Form 4029 or Form 4361 and received IRS approval, you may not need to file Schedule SE.\"},{\"question\":\"Do you have to pay SE tax if you had losses or only a small amount of self-employment income?\",\"answer\":\"Even with a loss or a small amount of income from self-employment, filing Schedule SE and using the “optional method” for Part II may be beneficial.\"}]","Instructions for Schedule SE (Form 1040) - 2025 | PDF",1789797268,{"code":4,"msg":81,"data":98},[99,104,109,114,119,124,127,132,136],{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},11,"Presentations",90,"presentations",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},12,"Resumes",80,"resumes",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},14,"Invoices",70,"invoices",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},15,"Posters",60,"posters",{"id":120,"doc_module":22,"doc_module_name":25,"category_name":121,"show_sort_weight":122,"slug":123},16,"Social Media",50,"social-media",{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":125,"slug":126},40,"forms",{"id":128,"doc_module":22,"doc_module_name":25,"category_name":129,"show_sort_weight":130,"slug":131},18,"Letters",30,"letters",{"id":133,"doc_module":22,"doc_module_name":25,"category_name":134,"show_sort_weight":91,"slug":135},21,"Paper Templates","papers-templates",{"id":137,"doc_module":22,"doc_module_name":25,"category_name":138,"show_sort_weight":4,"slug":139},158,"General","general-158"]