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Category: Questions about Income

Who must file a Schedule-SE (Self-Employment Tax) ?

You must file Schedule SE (Self-Employment) if:

  • Your net earnings from self-employment from other than church employee income were $400 or more. If you are in business (farm or non-farm) for yourself, you are self-employed; OR
  • You had church employee income of $108.28 or more.
    • Church employee income is wages you received as an employee (other than as a minister or member of a religious order) of a church or qualified church-controlled organization that has a certificate in effect electing an exemption from employer Social Security and Medicare taxes.

     

Ministers and Members of Religious Orders Only: In most cases, you must pay self-employment tax on salaries and other income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or Christian Science Practitioners. However, if you filed IRS Form 4361 and received approval from the IRS, you will be exempt from paying self-employment tax on those net earnings. To show that you are exempt from self-employment tax, please refer to the bulleted item below.

  • TaxSlayer Entry: From the My Account/Welcome screen, select Federal Section from the navigation bar followed by Other Taxes>>>Self-Employment Tax (Schedule SE). Enter the applicable information as it applies to you.

To view the IRS Instructions for Schedule SE, click here.

Note: If you have prepared a Schedule C or Schedule F within your TaxSlayer account, we will automatically calculate the appropriate amount of self-employment tax based on the overall profit reported.