Nov 9, 2025 · Self-employment tax is a tax consisting of Social Security and Medicare taxes primarily for individuals who work for themselves. It is similar to the Social Security and …

Find information on self-employment, including when and how to file your federal tax return and make estimated payments.

Dec 5, 2025 · The law sets the self-employment tax rate as a percentage of your net earnings from self-employment. This rate consists of 12.4% for Social Security and 2.9% for Medicare …

Jan 7, 2022 · Once you determine the net profit from all your businesses, you’re ready to compute your SE tax, using IRS Schedule SE, (IRS Form 1040) Self-Employment Tax. The form will …

Jun 24, 2025 · Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms, and instructions on how to file. Schedule SE (Form 1040) is …

This concept unit focuses on the circumstances in which an individual partner’s distributive share of income is subject to Self-Employment Contributions Act (SECA) tax, also known as self …

Nov 24, 2025 · You can e-file employment tax returns and corrected employment tax returns. This page has been developed to provide guidance and resources so you may electronically file …

Sep 18, 2025 · The services you perform in the exercise of your ministry are generally covered by Social Security and Medicare under the self-employment tax system, regardless of your status …

If you are a self-employed U.S. citizen or resident alien living outside the United States, in most cases you must pay SE tax. Foreign earnings from self-employment can’t be reduced by your …

Self-Employment Tax (SE tax) is a Social Security and Medicare tax primarily for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the …