2015 Instructions For Schedule Se (Form 1040)
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6Department of the Treasury
Internal Revenue Service
2015 Instructions for Schedule SE (Form 1040)
Self-Employment
Use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employ-
ment. The Social Security Administration uses the information from Schedule SE to
Tax
figure your benefits under the social security program. This tax applies no matter how
old you are and even if you are already getting social security or Medicare benefits.
Additional information. See Pub. 225 or Pub. 334.
Who Must Pay
Section references are to the Internal
If you have ever filed Form
Revenue Code unless otherwise noted.
!
2031 to elect social security
Self-Employment (SE) Tax
coverage on your earnings as
Future Developments
CAUTION
Self-Employed Persons
a minister, you cannot revoke that elec
tion.
For the latest information about devel-
You must pay SE tax if you had net
opments related to Schedule SE (Form
earnings of $400 or more as a self-em-
If you must pay SE tax, include this
1040) and its instructions, such as legis-
ployed person. If you are in business
income on either Short or Long Sched-
lation enacted after they were published,
(farm or nonfarm) for yourself, you are
ule SE, line 2. But do not report it on
go to
self-employed.
Long Schedule SE, line 5a; it is not con-
You must also pay SE tax on your
sidered church employee income. Also,
What's New
share of certain partnership income and
include on line 2:
your guaranteed payments. See
Partner
The rental value of a home or an
Maximum income subject to social se
ship Income or
Loss, later.
allowance for a home furnished to you
curity tax. For 2015, the maximum
(including payments for utilities), and
amount of self-employment income sub-
Employees of Churches and
The value of meals and lodging
ject to social security tax is $118,500.
Church Organizations
provided to you, your spouse, and your
dependents for your employer's conven-
General Instructions
If you had church employee income of
ience.
$108.28 or more, you must pay SE tax.
Who Must File Schedule SE
However, do not include on line 2:
Church employee income is wages you
Retirement benefits you received
received as an employee (other than as a
You must file Schedule SE if:
from a church plan after retirement, or
minister, a member of a religious order,
The amount on line 4 of Short
The rental value of a home or an
or a Christian Science practitioner) of a
Schedule SE or line 4c of Long Sched-
allowance for a home furnished to you
church or qualified church-controlled or-
ule SE is $400 or more, or
(including payments for utilities) after
ganization that has a certificate in effect
You had church employee income
retirement.
electing an exemption from employer
of $108.28 or more. See
Employees of
social security and Medicare taxes.
If you were a duly ordained minister
Churches and Church
Organizations.
who was an employee of a church and
However, see the Exception, next.
Ministers, Members of Religious
you must pay SE tax, the unreimbursed
Exception. Self-employment
income
Orders, and Christian Science
business expenses that you incurred as a
from earnings as a minister, member of
Practitioners
church employee are allowed only as an
a religious order, or Christian Science
itemized deduction for income tax pur-
In most cases, you must pay SE tax on
practitioner, is not church employee in-
poses. However, when figuring SE tax,
salaries and other income for services
come. However, see
Ministers, Members
subtract on line 2 the allowable expenses
you performed as a minister, a member
of Religious Orders, and Christian Sci
from your self-employment earnings and
of a religious order who has not taken a
ence Practitioners
for information on
attach an explanation.
vow of poverty, or a Christian Science
how to report these earnings.
If you were a U.S. citizen or resident
practitioner. But if you filed Form 4361
Even if you had a loss or a
alien serving outside the United States
and received IRS approval, you will be
small amount of income from
as a minister or member of a religious
TIP
exempt from paying SE tax on those net
selfemployment, it may be to
order and you must pay SE tax, you can-
earnings. If you had no other income
your benefit to file Schedule SE and use
not reduce your net earnings by the for-
subject to SE tax, enter “Exempt—Form
either "optional method" in Part II of
eign earned income exclusion or the for-
4361” on Form 1040, line 57, or Form
Long Schedule SE (discussed later).
eign housing exclusion or deduction.
1040NR, line 55. However, if you had
See Pub. 517 for details.
other earnings of $400 or more subject
to SE tax, see line A at the top of Long
Schedule SE.
SE-1
May 19, 2015
Cat. No. 24334P
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