Attach to Form 1040, 1040-SR, or 1040-NR.
Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income and the definition of church employee income.
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
Farm Optional Method. You may use this method only if
(a) your gross farm income1 wasn’t more than $8,460, or
(b) your net farm profits2 were less than $6,107.
Nonfarm Optional Method. You may use this method only if
(a) your net nonfarm profits were less than $6,107 and also less than 72.189% of your gross nonfarm income, 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.
If line 4c is zero, you will automatically skip lines 18 through 20, and will enter -0- on line 21.
If line 5b is zero, you will automatically skip line 22 and enter -0- on line 23.