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IRS / Tax

Fill out Schedule SE (Self-Employment Tax) online

Schedule SE calculates the self-employment tax owed by individuals who work for themselves. Self-employment tax covers Social Security and Medicare taxes that would otherwise be withheld by an employer.

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How to fill out Schedule SE (Self-Employment Tax)

1

Calculate net earnings

Enter your net profit from Schedule C (line 31) or net farm profit from Schedule F (line 34). If you have earnings from more than one business, combine them.

2

Apply the 92.35% factor

Multiply your net earnings by 0.9235 on line 4a. This adjustment accounts for the employer-equivalent portion of the tax, mirroring how employees only pay tax on wages after the employer share.

3

Calculate the self-employment tax

Apply the 15.3% self-employment tax rate: 12.4% for Social Security (up to the wage base limit) and 2.9% for Medicare (on all net earnings). The form walks through this calculation.

4

Determine the deductible portion

Calculate half of your self-employment tax on line 13. Report this amount on Schedule 1 of Form 1040 as a deduction, reducing your adjusted gross income.

About Schedule SE (Self-Employment Tax)

Who needs this form

Anyone with net self-employment earnings of $400 or more during the tax year. This includes sole proprietors, freelancers, independent contractors, and partners in a partnership.

Where to submit

Attach Schedule SE to your Form 1040. The self-employment tax is reported on your 1040, and half of it can be deducted as an adjustment to income on Schedule 1.

Source and content freshness

Official source (www.irs.gov)
  • Reviewed: 2026-02-16
  • Check the latest official form instructions for the filing year that applies to you.
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Not filing when net self-employment earnings exceed $400
  • Forgetting to deduct half of self-employment tax on Form 1040
  • Using gross income instead of net income from Schedule C
  • Not realizing partnership income is also subject to self-employment tax

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What is the self-employment tax rate?
The self-employment tax rate is 15.3%: 12.4% for Social Security (on net earnings up to the annual wage base limit) and 2.9% for Medicare (on all net earnings). An additional 0.9% Medicare tax applies to earnings above $200,000 ($250,000 for married filing jointly). Use Schedule C to calculate the net earnings that feed into this form.