Why $400 — what's the threshold for?

$400 is the IRS's minimum net SE income that triggers SE-tax liability. Under that and you owe nothing; over and the SE rate (15.3% on Social Security portion, plus Medicare add-on) kicks in on the full amount.

Can I deduct half the SE tax?

Yes — Schedule SE Part I line 13 lets you deduct half of the SE tax owed as an above-the-line adjustment on Form 1040, Schedule 1, line 15. This is the only place where SE tax materially overlaps with normal income tax math.

What if I had W-2 wages too?

Schedule SE accounts for that. If your W-2 wages already maxed out the Social Security wage base, only the Medicare portion applies to SE income. The form's worksheet handles the cap.

Do I file Schedule SE if I had a loss?

Optional. You can use the optional method (in Part II) to pay SE tax voluntarily on a small income — useful if you want a year of Social Security credits for future benefit eligibility despite not technically owing SE tax.

Tax · Schedule SE

Fill out Schedule SE (self-employment tax) online — free

Schedule SE attaches to your Form 1040 and computes the self-employment tax — the freelancer / sole-prop / partnership equivalent of the Social Security + Medicare contributions an employer would have withheld. If your net self-employment earnings were $400 or more, you owe SE tax. AttachKit drafts your name and SSN (matching the 1040 header) so the calculation work stays your focus.

The work happens in your browser — open DevTools → Network and watch: the file is never uploaded to do it.

Who needs it: Sole proprietors, freelancers, gig workers, and partners with $400+ net self-employment income for the year. Also S-corp shareholders with K-1 self-employment earnings.

Need a blank Schedule SE? Download from the source, then drop it in below.

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Why fill it here

Draft name + SSN from your profile so the SE matches your 1040 exactly.
Manual entry for net earnings from Schedule C / Schedule F / partnership K-1 line 14a — those are the numbers that drive the calculation.
Pairs with /fill/schedule-c — prep your business income and expenses there first, then carry the net self-employment earnings here.
Free to fill unlimited forms (10 signed PDFs/mo on the free tier).

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Schedule SE questions, answered

General information, not legal or tax advice

This page is general information about a commonly-used tax form. Tax law is complex and fact-specific — for advice on your return, consult a CPA, enrolled agent, or tax attorney. AttachKit fills the PDF; the IRS holds you responsible for what's on it.

Why $400 — what's the threshold for?: $400 is the IRS's minimum net SE income that triggers SE-tax liability. Under that and you owe nothing; over and the SE rate (15.3% on Social Security portion, plus Medicare add-on) kicks in on the full amount.
Can I deduct half the SE tax?: Yes — Schedule SE Part I line 13 lets you deduct half of the SE tax owed as an above-the-line adjustment on Form 1040, Schedule 1, line 15. This is the only place where SE tax materially overlaps with normal income tax math.
What if I had W-2 wages too?: Schedule SE accounts for that. If your W-2 wages already maxed out the Social Security wage base, only the Medicare portion applies to SE income. The form's worksheet handles the cap.
Do I file Schedule SE if I had a loss?: Optional. You can use the optional method (in Part II) to pay SE tax voluntarily on a small income — useful if you want a year of Social Security credits for future benefit eligibility despite not technically owing SE tax.

More forms: Form 941 · Form 1040 · Form 2553 · Form 2848 · Form 4868 · Browse all 126 forms →

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