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If your total business income, from all Schedule Cs combined and from any partnership or S corporation income that is treated as self-employment income, is $400 or more, you must file a Schedule SE and pay SECA tax on your entire net business income, including the first $400.
File Description:
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Download:
Schedule SE (Form 1040), Self-Employment Tax
Instructions for Schedule SE (Form 1040), Self-Employment Tax
More information:
Self-Employment Tax
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