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 some SECA tax on your entire net business income, including the first $400.
Schedule SE (Form 1040), Self-Employment Tax
Instructions for Schedule SE (Form 1040), Self-Employment Tax
The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.
Adobe Acrobat Reader is available, without charge, at the Adobe website.
For more information, see our discussion of self-employment tax.
© 2022 Wolters Kluwer. All Rights Reserved.