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Schedule SE calculates self-employment tax based on your net profit from self-employment.
Step 4 of 8
Quick access: Schedule C | Schedule SE | Form 2555 | Schedule 1 | Form 1040
Even if you exclude foreign earned income using Form 2555, you may still owe self-employment tax.
Self-employment tax is separate from regular income tax. It generally covers Social Security and Medicare contributions.
Schedule SE may apply if you have net earnings from self-employment.
Schedule SE usually comes after Schedule C because it depends on your net business profit.
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Download Schedule SE from the IRS
This is a simplified estimate. Your actual calculation may depend on the current Schedule SE instructions, wage base limits, other wages, and other tax facts.
Schedule SE generally starts by multiplying net self-employment earnings by 92.35%.
Net Profit × 92.35% = Adjusted Net Earnings
The simplified self-employment tax rate is commonly shown as 15.3%, which includes Social Security and Medicare portions.
Adjusted Net Earnings × 15.3% = Estimated Self-Employment Tax
This simplified estimate does not account for all possible limits, exceptions, or current-year adjustments.
After calculating self-employment tax, review how the result flows into the rest of the return.
Living abroad does not automatically remove self-employment tax. If you are self-employed, Schedule SE may still be required even when FEIE reduces regular U.S. income tax.
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