Self-Employed Tax Returns

You must pay self-employment tax and file Schedule SE (Form 1040 or 1040-SR) if either of the following applies:

(1) Your net earnings from self-employment (excluding church employee income) were $600 or more.

(2) You had church employee income of $108.28 or more.

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Generally, your net earnings from self-employment are subject to self-employment tax. If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C to figure net earnings from self-employment.

If you have earnings subject to self-employment tax, use Schedule SE to figure your net earnings from self-employment. Before you figure your net earnings, you generally need to figure your total earnings subject to self-employment tax. 

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Let our experts properly guide you based on your self-employment circumstance!