Form 1040 Schedule SE Generator

1. Taxpayer information

Name shown on Form 1040 * Email for document delivery * Social Security number * Filing status

I am a minister, member of a religious order, or Christian Science practitioner who filed Form 4361, but I have at least $400 of other net self-employment earnings.

2. Part I: Farm and nonfarm earnings

Use the amounts from Schedule F, Schedule C, and Schedule K-1. Negative profit or loss amounts are allowed.

1a. Net farm profit or loss from Schedule F line 34 and farm partnership Schedule K-1 1b. CRP payments received while collecting Social Security retirement or disability benefits 2. Net nonfarm profit or loss from Schedule C, nonfarm Schedule K-1, clergy, or other SE income

Line 1b reduces farm earnings and appears in parentheses on the IRS form. When an optional method is selected below, the corresponding regular-method line is left blank.

Line 3 combined profit or loss$0.00

Line 4a regular-method net earnings$0.00

Line 4b optional-method earnings$0.00

Line 4c combined SE earnings$0.00

3. Church employee income

Church employee income is generally W-2 wages from a church or qualified church-controlled organization that elected exemption from employer Social Security and Medicare taxes.

5a. Church employee income from Form W-2

Line 5b after 92.35% adjustment$0.00

Line 6 total net earnings$0.00

4. Social Security wages and tips

These amounts reduce the remaining 2025 Social Security wage base available for self-employment earnings.

8a. Social Security wages, tips, and tier 1 railroad retirement compensation 8b. Unreported tips subject to Social Security tax from Form 4137 8c. Wages subject to Social Security tax from Form 8919 Medicare wages used only for the Additional Medicare Tax estimate

Line 8d total wages$0.00

Line 9 remaining wage base$176,100.00

Line 10 Social Security part$0.00

Line 11 Medicare part$0.00

5. Part II: Optional methods

Use these methods only when you meet the IRS eligibility rules. Optional methods can increase SE tax while helping with Social Security coverage or credits.

Use the farm optional method

Gross farm income Net farm profits for eligibility

Eligible when gross farm income is no more than $10,860 or net farm profits are less than $7,840. Line 15 is two-thirds of gross farm income, limited to $7,240.

Use the nonfarm optional method

Gross nonfarm income Net nonfarm profits for eligibility Prior years this method was used I had at least $400 of actual net SE earnings in 2 of the previous 3 years.

Net nonfarm profits must be below $7,840 and below 72.189% of gross nonfarm income. The method is limited to five tax years.

Line 15 farm optional earnings$0.00

Line 16 optional limit remaining$7,240.00

Line 17 nonfarm optional earnings$0.00

6. Tax results

These totals transfer to Schedule 2 and Schedule 1 of Form 1040.

Line 12 self-employment tax$0.00Enter on Schedule 2, line 4.

Line 13 deductible half of SE tax$0.00Enter on Schedule 1, line 15.

Estimated Additional Medicare Tax (this Schedule SE only)$0.00Informational estimate only; another Schedule SE may change the Form 8959 result.

Enter your earnings to check the general Schedule SE filing threshold.

7. Review and continue

Check both PDF pages and confirm the information before submitting.

I reviewed this information and confirm that it should be used to generate my Schedule SE.

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