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SCHEDULE SE (Form 1040) Department of the Treasury Internal Revenue Service (99) Self-Employment Tax a a Attach to Form 1040 or Form 1040NR. OMB No. 1545-0074 20 13 Attachment Sequence No. 17 Name of person with self-employment income (as shown on Form 1040) Social security number of person with self-employment income a Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. No Did you receive wages or tips in 2013? Yes d d d Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Yes a No d Are you using one of the optional methods to figure your net earnings (see instructions)? Yes a No d Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more? Yes a No d You may use Short Schedule SE below Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $113,700? Yes a No d Did you receive tips subject to social security or Medicare tax that you did not report to your employer? Yes a No d No ` Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Yes a a You must use Long Schedule SE on page 2 d Section A, Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A ........................ 1a b 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 Z 1b ( ) 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report .............. 2 3 Combine lines 1a, 1b, and 2 ..................... 3 4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do not file this schedule unless you have an amount on line 1b ........... a 4 Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. If the amount on line 4 is: • $113,700 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56, or Form 1040NR, line 54 • More than $113,700, multiply line 4 by 2.9% (.029). Then, add $14,098.80 to the result. Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 ....... 5 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.50). Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 ........ 6 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2013 Schedule SE Page 2 Information about Schedule SE and its separate instructions is at www.irs.gov/schedulese. 5 Self-employment tax. ----------------Page (0) Break----------------