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The text provides specific optional methods to figure net earnings, including farm and nonfarm optional methods, conditions for eligibility, maximum income amounts, and worksheet lines with referenced input sources from related schedules and forms.",{"@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-1040-2026-draft/303773/",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-1040-2026-draft/303773.png","ImageObject",442,249,{"name":88,"@type":89},"Aurelia","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the document warn about regarding filing?","Question",{"text":108,"@type":109},"It states this is a draft and not for filing. IRS is providing it only for information while changes may still occur before official release.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can the farm optional method be used?",{"text":113,"@type":109},"It may be used only if the gross farm income is not more than $11,340 or the net farm profits are less than $8,186.",{"name":115,"@type":106,"acceptedAnswer":116},"What limits apply to the nonfarm optional method?",{"text":117,"@type":109},"It can be used only if specific net nonfarm profit and prior-year self-employment criteria are met, and it may 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},303773,1790249088,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"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":139,"read_time":9},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?_k=1776742907772140068","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nSchedule SE (Form 1040) 2026 Page 2  Part II  Optional Methods To Figure Net Earnings (see instructions)  \n\n| Farm optional method. You may use this method only if (a) your gross farm income1 wasn’t more than $11,340, or (b) your net farm profits2 were less than $8,186 .\u003Cbr>14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . .\u003Cbr>15 Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $7,560 . Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . | \u003Cbr>14 | $7,560 |\n| --- | --- | --- |\n|  | 15 |  |\n| Nonfarm optional method. You may use this method only if (a) your net nonfarm profits3 were less than $8,186 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.\u003Cbr>16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . .\u003Cbr>17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount online 16. Also, include this amount on line 4b above . . . . . . . . . . . . . . . . . | \u003Cbr>16 |  |\n|  | 17 |  |\n\n1 From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B.  \n2 From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount you would have entered on line 1b had you not us","cbCainTqYwtCPav5","https://ap.wps.com/l/cbCainTqYwtCPav5","pdf",254304,"English","# Schedule SE (Form 1040) 2026\n## Part II Optional Methods To Figure Net Earnings","[{\"question\":\"What does the document warn about regarding filing?\",\"answer\":\"It states this is a draft and not for filing. IRS is providing it only for information while changes may still occur before official release.\"},{\"question\":\"When can the farm optional method be used?\",\"answer\":\"It may be used only if the gross farm income is not more than $11,340 or the net farm profits are less than $8,186.\"},{\"question\":\"What limits apply to the nonfarm optional method?\",\"answer\":\"It can be used only if specific net nonfarm profit and prior-year self-employment criteria are met, and it may be used no more than five times.\"}]","Schedule SE (Form 1040) 2026 - DRAFT | PDF",1789806983]