Form 1040 SSE - Self-Employment Tax Form

Self-Employment Tax 2025
Department of the Treasury Internal Revenue Service (99)
Attach to Form 1040, 1040-SR, or 1040-NR.
Name of person with self-employment income
First NameLast Name
Social security number of person with self-employment income
Part I - Self-Employment Tax
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.
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.
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
1a. Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065),box 14, code A.
1b. 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 AQ.
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
2. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming).
See instructions for other income to report or if you are a minister or member of a religious order
3. Combine lines 1a, 1b, and 2.
4a. If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3.
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
4b. If you elect one or both of the optional methods, enter the total of lines 15 and 17 here.
4c. Calculation (4a + 4b)
4c. Exception: Do you have a Church employee income?
4c. 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.
The calculations are automated.
5a. Enter your church employee income from Form W-2. See instructions fordefinition of church employee income.
5b. Calculation (multiply line 5a by 92.35% (0.9235))
5b. Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0-.
The calculations are automated.
6. Add lines 4c and 5b.
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 2025.
8a. Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation.
If $137,700 or more, you will automatically skip lines 8b through 10, and go to line 11
8a. Condition Setting
8b. Unreported tips subject to social security tax from Form 4137, line 10.
8c. Wages subject to social security tax from Form 8919, line 10.
8d. Add lines 8a, 8b, and 8c.
9. Calculation (subtract line 8d from line 7).
9. Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11.
10. Multiply the smaller of line 6 or line 9 by 12.4% (0.124).
11. Multiply line 6 by 2.9% (0.029).
12. Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4.
13. Deduction for one-half of self-employment tax. Enter here and on Schedule 1 (Form 1040), line 14.
Part II - Optional Methods To Figure Net Earnings
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.
14. Maximum income for optional methods.
15. Enter the smaller of: two-thirds (2/3) of gross farm income (not less than zero) or $7,240.
Also, include this amount on line 4b above
Nonfarm Optional Method. You may use this method only if
(a) our net nonfarm profits3 were less than $7,840 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.
16. Subtract line 15 from line 14 .
17. Enter the smaller of: two-thirds (2/3) of gross nonfarm income (not less than zero) or the amount online.
This amount is included on line 4b above.
You can find the full document and instructions here.
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Self-Employment Tax 2025

Part I - Self-Employment Tax

Part II - Optional Methods To Figure Net Earnings