Schedule SE Form Builder

1 Your details

Tax yearName of the person with SE income *That person’s SSN or ITIN *

Prepare a separate Schedule SE for each spouse with self-employment income. Combine this person’s eligible businesses; do not combine spouses under one Social Security cap.

Underlying return & approved exemption Only if applicable

Underlying returnApproved exemption status

Form 4361 Line A requires at least $400 of other net earnings subject to SE tax. Exclude approved exempt minister earnings from the entered amounts. An approved Form 4029 or applicable totalization exemption generally means Schedule SE should not be completed; follow the corrected IRS main-return instructions.

2 Your eligible earnings

Net nonfarm profit / loss from Schedule C and eligible K-1 amounts · Line 2

Include only amounts subject to self-employment tax, using the special rules for partners, ministers and other activities. Statutory-employee Schedule C profit generally does not belong here.

Farm profit & qualifying CRP payments Lines 1a–1b

Net farm profit / loss from Schedule F and eligible K-1 amounts · 1aQualifying taxable Conservation Reserve Program payments · 1b

Church employee income Line 5

Eligible church employee wages from Form W-2 · 5a

This applies to qualifying employees of churches that elected employer FICA exemption. Minister / religious-practitioner income is generally included under Line 2 rules instead. The $108.28 church-income filing threshold is separate from the usual $400 net-earnings threshold.

Special Line 3 adjustment Only if required by the instructions

Adjustment type

3 Social Security wage records

W-2 Social Security wages and tips plus tier 1 railroad compensation · 8a

Use this person’s total W-2 Boxes 3 and 7 and applicable tier 1 compensation. The 2025 combined wage / SE Social Security ceiling is $176,100. Medicare has no wage cap.

Additional Social Security wages Only if applicable

Unreported Social Security tips from Form 4137, Line 10 · 8bSocial Security wages from Form 8919, Line 10 · 8c

Optional earnings methods · Page 2 Only if eligible

Optional methods can affect benefit credits and tax. They are not unrestricted deduction choices. Keep the actual net farm / nonfarm profit above for the eligibility checks even when that line is skipped on the PDF.

Use the eligible farm optional methodUse the eligible nonfarm optional method

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I verified eligible individual SE earnings, wage records, filing requirements and required supporting forms / explanations.

Line 12 transfers to Schedule 2, Line 4, or Form 1040-SS, Part I, Line 3. Where applicable, Line 13 transfers to Schedule 1, Line 15. Any Additional Medicare Tax uses separate Form 8959 and is not added here.

Both complete original pages are included. Main returns, supporting explanations, IRS filing and tax payments are separate. There is no separate signature line.

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1 Your details

2 Your eligible earnings

3 Social Security wage records

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Your Schedule SE, ready to go.

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