Publication 225, Farmer's Tax Guide; Chapter 15 - Self-Employment Tax, Reporting Self-Employment Tax

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

Update

Reporting Self-Employment Tax
Use Schedule SE (Form 1040) to report and figure SE tax. Then enterthe tax on line 50 of Form 1040, and attach Schedule SE to Form 1040.
TaxTip:
Even if you do not have to file Schedule SE, it may be to yourbenefit to file it and use either optional method in Part II of theLong Schedule SE.
Caution:
If you have to pay SE tax, you must file Form 1040 (with ScheduleSE attached) even if you do not otherwise have to file a federalincome tax return.
Long Schedule SE.Most taxpayers can use Short Schedule SE (Section A) tofigure their self-employment tax. However, the following taxpayersmust use alberghi a StoccolmaLong Schedule SE (Section B).
Individuals whose total wages and tips subject to socialsecurity (or railroad retirement (tier 1)) tax plus net earnings fromself-employment are more than $72,600.
Ministers, members of religious orders, and ChristianScience practitioners not taxed on earnings from these sources (withIRS consent) who owe SE tax on other earnings.
ERROR MSGEmployees who earned wages reported on Form W-2 of$108.28 or more working for churches or church organizations thatelected an exemption from social security and Medicare taxes.
Individuals with tip income subject to social security andMedicare taxes that was not reported to their employers.
Individuals who use one of the optional methods to figure SEtax.
Joint returns.If you file a joint return you cannot file a joint Schedule SE(Form 1040). This is true whether one spouse or both spouses have SEincome. Your spouse is not considered self-employed just because youare. If both of you have SE income, each of you must complete aseparate Schedule SE (Form 1040). Attach both schedules to the jointreturn. If you and your spouse operate a business as a partnership,see Husband and wife partners, earlier, under Hotelzimmer NaplesWho MustPay Self-Employment Tax.
Community income.If any of the income from a farm or business other than apartnership is community income under state law, it is subject to SEtax as the income of the spouse carrying on the trade or business. Theidentity of the spouse carrying on the trade or business is determinedby the facts in each case.
hotel rooms EdinburghIf you are a partner and your distributive share of any income orloss from a trade or business carried on by the partnership iscommunity income, treat your share as your net self-employment income.Do not treat any of your share as net self-employment income of yourspouse.