[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-191980-105":53,"doc-detail-191980-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","schedule-se-form-1040-2025-self-employment-tax-instructions-and-calculation-worksheet","Schedule SE (Form 1040) 2025 - Self-Employment Tax - Instructions and Calculation Worksheet","","Schedule SE (Form 1040) 2025 calculates self-employment tax by combining net earnings from farming and nonfarm activities, including optional methods to determine net earnings when eligible. The form provides step-by-step line computations for Social Security and Medicare portions, applies required percentage multipliers, and determines the total self-employment tax. It also includes the deduction for one-half of the self-employment tax and provides supplemental optional method rules and limits for qualifying taxpayers.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/schedule-se-form-1040-2025-self-employment-tax-instructions-and-calculation-worksheet/191980/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/schedule-se-form-1040-2025-self-employment-tax-instructions-and-calculation-worksheet/191980.png","ImageObject",442,249,{"name":88,"@type":89},"\tCallum ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-03",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which parts of income are used to compute self-employment tax on Schedule SE (Form 1040) 2025?","Question",{"text":108,"@type":109},"The form uses net farm profit (or loss), net nonfarm profit (or loss), and combines those amounts into a total net earnings figure. It also incorporates church employee income when applicable.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can taxpayers skip lines 1a and 1b or line 2 on Schedule SE?",{"text":113,"@type":109},"Lines 1a and 1b can be skipped if the farm optional method is used in Part II. Line 2 can be skipped if the nonfarm optional method is used in Part I, following the instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the optional method rules for farm and nonfarm calculations in Part II?",{"text":117,"@type":109},"The farm optional method is available only when gross farm income and/or net farm profits fall below specified thresholds. The nonfarm optional method requires net nonfarm profits below limits, additional prior-year net earnings requirements, and a caution that it can be used no more than five times.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},191980,1788412090,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},137451211410,"https://ap-avatar.wpscdn.com/avatar/2000bb0a9246f588df?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786362646172706240","| SCHEDULE SE  \u003Cbr>(Form 1040)  \u003Cbr>Department of the Treasury  \u003Cbr>Internal Revenue Service   | Self-Employment Tax  \u003Cbr>Attach to Form 1040,1040-SR,1040-SS,or 1040-NR.  \u003Cbr>Go to www.irs.gov/ScheduleSE for instructions and the latest information.   |  | OMB No.1545-0074   |\n| --- | --- | --- | --- |\n|  |  |  | 2025  \u003Cbr>Attachment  \u003Cbr>Sequence No.17   |\n| Name of person with self-employment income(as shown on Form 1040,1040-SR,1040-SS,or 1040-NR)   |  | Social security number of person  \u003Cbr>with self-employment income   |  |\n\nPartl  \n# Self-Employment Tax\n\nSkip lines 1a and 1b if you use the farm optional method in Part II.See instructions.  \n\n| 1a Net farm profit or(loss)from Schedule F,line 34,and farm partnerships,Sched  \u003Cbr>box 14,code A ······················  \u003Cbr>b If you received social security retirement or disability benefits,enter the amount of   \u003Cbr>Program payments included on Schedule F,line 4b,or listed on Schedule K-1 (Fom 1  \u003Cbr>Skip line 2 if you use the nonfarm optional method in Part I.See instructions.  \u003Cbr>2 Net profit or (loss)from Schedule C,line 31;and Schedule K-1 (Fom 1065),box   \u003Cbr>faming).See instructions for other income to report or if you are a minister or memb  \u003Cbr>3 Combine lines 1a,1b,and 2.....·........·...  \u003Cbr>4a If line 3 is more than zero,multiply line 3 by 92.35%(0.9235).Otherwise,enter am  \u003Cbr>Note:If line 4a is less than $400 due to Conservation Reserve Program payments on lin  \u003Cbr>b If you elect one or both of the optional methods,enter the total of lines 15 and 17  \u003Cbr>c Combine lines 4a and 4b.If less than $400,stop;you don't owe self-employm  \u003Cbr>less than $400 and you had church employee income,enter-0-and continue.  \u003Cbr>5a Enter your church employee income from Form W-2.See instructions for  \u003Cbr>definition of church employee income··     ········.  \u003Cbr>b Multiply line 5a by 92.35%(0.9235).If less than $100,enter-0-   ···    \u003Cbr>6 Add lines 4c and 5b ...........  \u003Cbr>7 Maximum amount of combined wages and self-employment earnings subject to   \u003Cbr>the 6.2%portion of the 7.65%railroad retirement(tier 1)tax for 2025 ...  \u003Cbr>8a Total social security wages and tips (total of boxes 3 and 7 on Form(s)W-2)  \u003Cbr>and railroad retirement (tier 1)compensation.If $176,100 or more,skip lines  \u003Cbr>8b through 10,and go to line 11 ...............  \u003Cbr>b Unreported tips subject to social security tax from Form 4137,line 10...  \u003Cbr>c Wages subject to social security tax from Form 8919,line 10......  \u003Cbr>d Add lines 8a,8b,and 8c.··················  \u003Cbr>9 Subtract line 8d from line 7.If zero or less,enter -0-here and on line 10 and go to  \u003Cbr>10 Multiply the smaller of line 6 or line 9 by 12.4%(0.124)....··...  \u003Cbr>11 Multiply line 6 by 2.9%(0.029)..·······.·······  \u003Cbr>12 Self-employment tax.Add lines 10 and 11.Enter here and on Schedule 2(F  \u003Cbr>Form 1040-SS,Part I,line 3 .............  \u003Cbr>13 Deduction for one-half of self-employment tax.  \u003Cbr>Multiply line 12 by 50%(0.50).Enter here and on Schedule 1(Form 1040),  \u003Cbr>line 15....   | ule K  \u003Cbr>··  \u003Cbr>Cons  \u003Cbr>065),  \u003Cbr>4,co  \u003Cbr>er of a  \u003Cbr>..  \u003Cbr>ount   \u003Cbr>e 1b,  \u003Cbr> here  \u003Cbr>ent ta  \u003Cbr>      \u003Cbr>5a   | -1(Form 1065),  \u003Cbr>····.  \u003Cbr>ervation Reserve  \u003Cbr>box 20,code AQ  \u003Cbr>de A(other than  \u003Cbr> religious order  \u003Cbr>.....  \u003Cbr>from line 3.  \u003Cbr>see instructions.  \u003Cbr>.···.  \u003Cbr>x.Exception:If  \u003Cbr>  ···..   | 1a   |  |\n| --- | --- | --- | --- | --- |\n|  |  |  | 1b   |  |\n|  |  |  | 2   |  |\n|  |  |  | 3   |  |\n|  |  |  | 4a   |  |\n|  |  |  | 4b   |  |\n|  |  |  | 4c   |  |\n|  |  |  |  |  |\n|  |  ·  \u003Cbr>socia  \u003Cbr>8a   | ··  \u003Cbr>···  \u003Cbr>l security tax or   | 5b   |  |\n|  |  |  | 6   |  |\n|  |  |  | 7   | $176,100   |\n|  |  |  |  |  |\n|  | 8b   |  |  |  |\n|  | 8c   |  |  |  |\n|  | ··  \u003Cbr> line   \u003Cbr>··  \u003Cbr>··  \u003Cbr>orm   \u003Cbr>13   | .  \u003Cbr>11  \u003Cbr>..·.  \u003Cbr>····.  \u003Cbr>040),line 4,or   | 8d   |  |\n|  |  |  | 9   |  |\n|  |  |  | 10   |  |\n|  |  |  | 11   |  |\n|  |  |  | 12   |  |\n|  |  |  |  |  |\n\nFor Paperwork Reduction Act Notice,se","cbCairCo7CmyFery","https://ap.wps.com/l/cbCairCo7CmyFery","pdf",80290,"English","# Self-Employment Tax\n## Part I - Computation lines 1a through 13\n## Part II - Optional methods and lines 14 through 17","[{\"question\":\"Which parts of income are used to compute self-employment tax on Schedule SE (Form 1040) 2025?\",\"answer\":\"The form uses net farm profit (or loss), net nonfarm profit (or loss), and combines those amounts into a total net earnings figure. It also incorporates church employee income when applicable.\"},{\"question\":\"When can taxpayers skip lines 1a and 1b or line 2 on Schedule SE?\",\"answer\":\"Lines 1a and 1b can be skipped if the farm optional method is used in Part II. Line 2 can be skipped if the nonfarm optional method is used in Part I, following the instructions.\"},{\"question\":\"What are the optional method rules for farm and nonfarm calculations in Part II?\",\"answer\":\"The farm optional method is available only when gross farm income and/or net farm profits fall below specified thresholds. The nonfarm optional method requires net nonfarm profits below limits, additional prior-year net earnings requirements, and a caution that it can be used no more than five times.\"}]","Schedule SE (Form 1040) 2025 - Self-Employment Tax - Instructions and Calculation Worksheet | PDF"]