Schedule SE (Form 1040) 2018
Attachment Sequence No. 17 Page 2
Name of person with self-employment income (as shown on Form 1040 or Form 1040NR)
Social security number of person
with self-employment income
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Section B—Long Schedule SE
Part I Self-Employment Tax
Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the
definition of church employee income.
A
If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you
had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . .
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1a
Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),
box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions)
1a
b
If you received social security retirement or disability benefits, enter the amount of Conservation Reserve
Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH
1b
( )
2
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for types of income to report on
this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm
optional method (see instructions) . . . . . . . . . . . . . . . . . . . .
2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . .
3
4 a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3
4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b
c
Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax.
Exception: If less than $400 and you had church employee income, enter -0- and continue
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4c
5 a
Enter your church employee income from Form W-2. See
instructions for definition of church employee income . . .
5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . 5b
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Maximum amount of combined wages and self-employment earnings subject to social security
tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2018 . . . . . .
7
8 a
Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) and railroad retirement (tier 1) compensation.
If $128,400 or more, skip lines 8b through 10, and go to line 11
8a
b
Unreported tips subject to social security tax (from Form 4137, line 10)
8b
c Wages subject to social security tax (from Form 8919, line 10) 8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d
9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 .
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9
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . 10
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . 11
12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 4 (Form 1040), line
57, or Form 1040NR, line 55 . . . . . . . . . . . . . . . . . . . . .
12
13
Deduction for one-half of self-employment tax.
Multiply line 12 by 50% (0.50). Enter the result here and on
Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 .
13
Part II Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this method only if (a) your gross farm income
1
wasn't more
than $7,920, or (b) your net farm profits
2
were less than $5,717.
14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14
15 Enter the smaller of: two-thirds (
2
/3) of gross farm income
1
(not less than zero) or $5,280. Also
include this amount on line 4b above . . . . . . . . . . . . . . . . . . .
15
Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits
3
were less than $5,717
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.
16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16
17
Enter the smaller of: two-thirds (
2
/3) of gross nonfarm income
4
(not less than zero) or the
amount on line 16. Also include this amount on line 4b above . . . . . . . . . . .
17
1
From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.
2
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 used the optional
method.
3
From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code
A; and Sch. K-1 (Form 1065-B), box 9, code J1.
4
From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code
C; and Sch. K-1 (Form 1065-B), box 9, code J2.
Schedule SE (Form 1040) 2018
