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IRS.gov Website

2012 Instructions for Schedule SE (Form 1040)Self-Employment Tax

For use in Preparing 2012 Returns

Future Developments What's New General Instructions Who Must File Schedule SE Who Must Pay Self-Employment (SE) Tax More Than One Business Joint Returns Community Income Qualified Joint Ventures Fiscal Year Filers Line Instructions You Have Only Church Employee Income Subject to SE Tax Line 1b (Short or Long Schedule SE)Line 4 (Short Schedule SE)Lines 4a Through 4c (Long Schedule SE)Net Earnings From Self-Employment Partnership Income or Loss Share Farming Other Income and Losses Included in Net Earnings From Self-Employment Income and Losses Not Included in Net Earnings From Self-Employment Statutory Employee Income Optional Methods