Schedule SEIndividual Income Tax
Self-Employment Tax
Calculates self-employment tax (Social Security and Medicare) on net business profit. The 15.3% rate covers both the employer and employee halves.
Who Files This Form
Self-employed individuals with net earnings of $400 or more
Due Date
Filed with Form 1040 by April 15
Important Notes
Half of self-employment tax is deductible as an adjustment to income on Schedule 1. The SS portion applies up to the wage base ($176,100 in 2025).
Related Forms
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Schedule SE, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →