Bieber is a self-employed electrician. Her business, Bieber Electrical, is located at 340 Cowboy Dr. Stillwater, OK. 74078. Cardi's Social Security number is 123-45-6789 and she uses the cash method of accounting. Her Employer Identification Number (EIN) is 112-233-4455. She has one employee that goes to all of the electrical jobs with her. For the current year she has the following revenue and expenses:

Revenue $185,890

Gross salary expense 46,000

Social Security/Medicare taxes (Employer portion) 3,519

Employee withholding:

Social Security/ Medicare taxes 3,519

Federal tax withholding 6,200

State tax withholding 1,640

Other employer payroll taxes 875

Advertising 2,200

Utilities 930

Phone 970

Postage 120

Accounting fees 1,100

Legal fees 625

Insurance 3,000

Rent paid 12,000

Country Club dues 500

Cardi uses her truck for both business and personal purposes. The truck cost $44,700. She drives the truck 15,000 miles for business and drives it a total of 7,500 miles during the year for personal purposes and commuting. Her husband uses another vehicle. The total expenses for the automobile are: repairs and maintenance, $360, insurance, $2,000 (due to several speeding tickets), gasoline $2,455, interest on car loan, $1,234, and depreciation, $2,300. Cardi took an electrical job in Tyler, Texas that lasted 2 weeks. She incurred hotel costs of $1,100 and food of $700 during that trip.

Instructions:

Complete Schedule C (Profit or Loss from Business) and Schedule SE (Self-Employment Tax) using the above information. You also need to include a TYPED (Excel is fine) Schedule C attachment that includes a breakdown of any lines on the form where you have combined items to arrive at a number. Both auto expense methods should be calculated and shown on your attachment. Forms and instructions can be downloaded from the IRS web site: http://www.irs.gov/ (Links to an external site.)formspub/index.html

0 0 5 WOW 0 SCHEDULEC Profit or Loss From Business OMB No. 1545-0074 (Form 1040 or 1040-SR) (Sole Proprietorship) 2019 Department of the Treasury Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Internal Revenue Service (99) Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 Name of proprietor Social security number (SSN) Cardi Bieber 123-45-6789 Principal business or profession, including product or service (see instructions) B Enter code from instructions Electrical Contractor 2 3 8 2 10 Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.) Bieber Electrical 112 | 2 | 3 | 3 | 4 | 45 E Business address (including suite or room no.) 340 Cowboy Dr. City, town or post office, state, and ZIP code Stillwater, Oklahoma, 74078 F Accounting method: (1) Cash (2) Accrual (3) Other (specify) G Did you "materially participate in the operation of this business during 2019? If "No," see instructions for limit on losses Yes No H If you started or acquired this business during 2019, check here. 1 Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) Yes No J If "Yes," did you or will you file required Forms 1099? Yes No Part! Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked 1 $185,890 2 Returns and allowances. 2 3 Subtract line 2 from line 1 3 185890 4 Cost of goods sold (from line 42) 4 Gross profit. Subtract line 4 from line 3 5 185890 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 7 Gross income. Add lines 5 and 6 . . 7 185890 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 8 2,200 18 Office expense (see instructions) 18 9 Car and truck expenses (see 19 Pension and profit-sharing plans 19 instructions) 9 Rent or lease (see instructions): 10 Commissions and fees. 10 0 a Vehicles, machinery, and equipment 20a 11 Contract labor (see instructions) ( 11 b Other business property 20b 12 Depletion. 12 0 21 Repairs and maintenance 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 expense deduction (not included in Part II) (see 23 Taxes and licenses. 23 instructions) 13 Travel and meals: 14 Employee benefit programs a Travel 24a ( (other than on line 19) .. 14 0 0 b Deductible meals (see 15 Insurance (other than health) 15 3000 instructions) 24b 16 Interest (see instructions): 25 Utilities 25 a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits). 26 b Other Other . . . . 16b 27a Other expenses (from line 48). 27a 17 Legal and professional services 17 b Reserved for future use.. 27b 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 28 29 Tentative profit or (loss). Subtract line 28 from line 7. .. 29 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 30 31 Net profit or (loss). Subtract line 30 from line 29. (. . If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and 31 trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 8625 20 1533 24 32 If you have a loss, check the box that describes your investment in this activity (see instructions). If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P 32a All investment is at risk. 32b Some investment is not at risk. Schedule C (Form 1040 or 1040-SR) 2019 Page 2 Schedule C (Form 1040 or 1040-SR) 2019 Part III Cost of Goods Sold (see instructions) a 33 Method(s) used to value closing inventory: Cost b Lower of cost or market CD Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation Yes No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 36 Purchases less cost of items withdrawn for personal use 36 37 Cost of labor. Do not include any amounts paid to yourself 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 Inventory at end of year. 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 42 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) I 1 44 Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: a Business 15000 b Commuting (see instructions) 7500 c Other 45 Yes No Was your vehicle available for personal use during off-duty hours? 46 Do you (or your spouse) have another vehicle available for personal use? Yes No 47a Do you have evidence to support your deduction? Yes No b Yes No If "Yes," is the evidence written? Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) 44 Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: a Business 15000 b Commuting (see instructions) 7500 c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Do you (or your spouse) have another vehicle available for personal use?. Yes No 47a Do you have evidence to support your deduction? Yes No Yes No b If "Yes," is the evidence written? Part V Other Expenses. List below business expenses not included on lines 826 or line 30. 48 Total other expenses. Enter here and on line 27a 48 Schedule C (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE SE (Form 1040 or 1040-SR) Self-Employment Tax 2019 Attachment Sequence No. 17 Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040, 1040-SR, or 1040-NR. Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2019? No Yes Yes Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Was the total of your wages and tips subject to social security Yes or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $132,900? No No Yes Are you using one of the optional methods to figure your net earnings (see instructions)? Yes Did you receive tips subject to social security or Medicare tax that you didn't report to your employer? No No No Yes Yes Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more? No You may use Short Schedule SE below You must use Long Schedule SE on page 2 Section A-Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other 1b 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report 2 3 Combine lines 1a, 1b, and 2 3 4 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax, don't file this schedule unless you have an amount on line 1b. 4 Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 Self-employment tax. If the amount on line 4 is: $132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55. More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result. Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 . 5 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 6 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040 or 1040-SR) 2019 Schedule SE (Form 1040 or 1040-SR) 2019 Attachment Sequence No. 17 Page 2 Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Section B-Long Schedule SE Part 1 Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part 1 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions). 2 Part 1 Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part 1 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b ( 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions). 2 3 Combine lines 1a, 1b, and 2. 3 4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 4a Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here 4b c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter - O- and continue. 4c 5a Enter your church employee income from Form W-2. See instructions for definition of church employee income 5a b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -O- 5b 6 Add lines 4c and 5b 6 7 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 7 132.900 8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines 8b through 10, and go to line 11 ..... 8a b Unreported tips subject to social security tax (from Form 4137, line 10) 8b c Wages subject to social security tax (from Form 8919, line 10) 8c d Add lines 8a, 8b, and 8C. 8d 9 Subtract line 8d from line 7. If zero or less, enter-O- here and on line 10 and go to line 11 9 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124). 10 11 Multiply line 6 by 2.9% (0.029). . 11 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55. 12 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $8,160, or (b) your net farm profits? were less than $5,891. 14 Maximum income for optional methods 14 5,440 15 Enter the smaller of: two-thirds (2/3) of gross farm income' (not less than zero) or $5,440. Also include this amount online Aabove 16 14 5,440 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $8,160, or (b) your net farm profits? were less than $5,891. 14 Maximum income for optional methods . 15 Enter the smaller of: two-thirds (2/3) of gross farm income' (not less than zero) or $5,440. Also include this amount on line 4b above Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits were less than $5,891 and also less than 72.189% of your gross nonfarm income, and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 16 Subtract line 15 from line 14. 17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on line 16. Also include this amount on line 4b above 15 16 17 * From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the amount you would have entered on line 1b had you not used the optional method. 3 From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A. 4 From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C. Schedule SE (Form 1040 or 1040-SR) 2019 0 0 5 WOW 0 SCHEDULEC Profit or Loss From Business OMB No. 1545-0074 (Form 1040 or 1040-SR) (Sole Proprietorship) 2019 Department of the Treasury Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Internal Revenue Service (99) Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 Name of proprietor Social security number (SSN) Cardi Bieber 123-45-6789 Principal business or profession, including product or service (see instructions) B Enter code from instructions Electrical Contractor 2 3 8 2 10 Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.) Bieber Electrical 112 | 2 | 3 | 3 | 4 | 45 E Business address (including suite or room no.) 340 Cowboy Dr. City, town or post office, state, and ZIP code Stillwater, Oklahoma, 74078 F Accounting method: (1) Cash (2) Accrual (3) Other (specify) G Did you "materially participate in the operation of this business during 2019? If "No," see instructions for limit on losses Yes No H If you started or acquired this business during 2019, check here. 1 Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) Yes No J If "Yes," did you or will you file required Forms 1099? Yes No Part! Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked 1 $185,890 2 Returns and allowances. 2 3 Subtract line 2 from line 1 3 185890 4 Cost of goods sold (from line 42) 4 Gross profit. Subtract line 4 from line 3 5 185890 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 7 Gross income. Add lines 5 and 6 . . 7 185890 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 8 2,200 18 Office expense (see instructions) 18 9 Car and truck expenses (see 19 Pension and profit-sharing plans 19 instructions) 9 Rent or lease (see instructions): 10 Commissions and fees. 10 0 a Vehicles, machinery, and equipment 20a 11 Contract labor (see instructions) ( 11 b Other business property 20b 12 Depletion. 12 0 21 Repairs and maintenance 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 expense deduction (not included in Part II) (see 23 Taxes and licenses. 23 instructions) 13 Travel and meals: 14 Employee benefit programs a Travel 24a ( (other than on line 19) .. 14 0 0 b Deductible meals (see 15 Insurance (other than health) 15 3000 instructions) 24b 16 Interest (see instructions): 25 Utilities 25 a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits). 26 b Other Other . . . . 16b 27a Other expenses (from line 48). 27a 17 Legal and professional services 17 b Reserved for future use.. 27b 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 28 29 Tentative profit or (loss). Subtract line 28 from line 7. .. 29 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 30 31 Net profit or (loss). Subtract line 30 from line 29. (. . If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and 31 trusts, enter on Form 1041, line 3. If a loss, you must go to line 32 8625 20 1533 24 32 If you have a loss, check the box that describes your investment in this activity (see instructions). If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P 32a All investment is at risk. 32b Some investment is not at risk. Schedule C (Form 1040 or 1040-SR) 2019 Page 2 Schedule C (Form 1040 or 1040-SR) 2019 Part III Cost of Goods Sold (see instructions) a 33 Method(s) used to value closing inventory: Cost b Lower of cost or market CD Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation Yes No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 36 Purchases less cost of items withdrawn for personal use 36 37 Cost of labor. Do not include any amounts paid to yourself 37 38 Materials and supplies 38 39 Other costs. 39 40 Add lines 35 through 39 40 41 Inventory at end of year. 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 42 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) I 1 44 Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: a Business 15000 b Commuting (see instructions) 7500 c Other 45 Yes No Was your vehicle available for personal use during off-duty hours? 46 Do you (or your spouse) have another vehicle available for personal use? Yes No 47a Do you have evidence to support your deduction? Yes No b Yes No If "Yes," is the evidence written? Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) 44 Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: a Business 15000 b Commuting (see instructions) 7500 c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Do you (or your spouse) have another vehicle available for personal use?. Yes No 47a Do you have evidence to support your deduction? Yes No Yes No b If "Yes," is the evidence written? Part V Other Expenses. List below business expenses not included on lines 826 or line 30. 48 Total other expenses. Enter here and on line 27a 48 Schedule C (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE SE (Form 1040 or 1040-SR) Self-Employment Tax 2019 Attachment Sequence No. 17 Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040, 1040-SR, or 1040-NR. Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2019? No Yes Yes Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Was the total of your wages and tips subject to social security Yes or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $132,900? No No Yes Are you using one of the optional methods to figure your net earnings (see instructions)? Yes Did you receive tips subject to social security or Medicare tax that you didn't report to your employer? No No No Yes Yes Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more? No You may use Short Schedule SE below You must use Long Schedule SE on page 2 Section A-Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other 1b 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report 2 3 Combine lines 1a, 1b, and 2 3 4 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax, don't file this schedule unless you have an amount on line 1b. 4 Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 Self-employment tax. If the amount on line 4 is: $132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55. More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result. Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 . 5 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 6 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040 or 1040-SR) 2019 Schedule SE (Form 1040 or 1040-SR) 2019 Attachment Sequence No. 17 Page 2 Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Section B-Long Schedule SE Part 1 Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part 1 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions). 2 Part 1 Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part 1 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b ( 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions). 2 3 Combine lines 1a, 1b, and 2. 3 4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 4a Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here 4b c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter - O- and continue. 4c 5a Enter your church employee income from Form W-2. See instructions for definition of church employee income 5a b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -O- 5b 6 Add lines 4c and 5b 6 7 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 7 132.900 8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines 8b through 10, and go to line 11 ..... 8a b Unreported tips subject to social security tax (from Form 4137, line 10) 8b c Wages subject to social security tax (from Form 8919, line 10) 8c d Add lines 8a, 8b, and 8C. 8d 9 Subtract line 8d from line 7. If zero or less, enter-O- here and on line 10 and go to line 11 9 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124). 10 11 Multiply line 6 by 2.9% (0.029). . 11 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55. 12 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $8,160, or (b) your net farm profits? were less than $5,891. 14 Maximum income for optional methods 14 5,440 15 Enter the smaller of: two-thirds (2/3) of gross farm income' (not less than zero) or $5,440. Also include this amount online Aabove 16 14 5,440 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $8,160, or (b) your net farm profits? were less than $5,891. 14 Maximum income for optional methods . 15 Enter the smaller of: two-thirds (2/3) of gross farm income' (not less than zero) or $5,440. Also include this amount on line 4b above Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits were less than $5,891 and also less than 72.189% of your gross nonfarm income, and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 16 Subtract line 15 from line 14. 17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on line 16. Also include this amount on line 4b above 15 16 17 * From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the amount you would have entered on line 1b had you not used the optional method. 3 From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A. 4 From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C. Schedule SE (Form 1040 or 1040-SR) 2019