| SCHEDULE SE | Self-Employment Tax | OMB No. 1545-0074 |
| (Form 1040) | 2020 |
| 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. | Attachment Sequence No. 17 |
| 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 | | |
| | |
| Part I | Self-Employment Tax |
| Note: If your only income subject to self-employment tax is church employee income, see instructions for how to report your income and 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 I | checkbox unchecked1 of 1 | | |
| Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions. |
| 1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A | 1a | |
| b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments | | |
| included onSchedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH | 1b | |
| Skip line 2 if you use the nonfarm optional method in Part II. See instructions. | | |
| 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). | | |
| See instructions for other income to report or if you are a minister or member of a religious order | 2 | |
| 3 Combine lines 1a, 1b, and 2 | 3 | 0 |
| 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 dont owe self-employment tax. Exception: If less than $400 and you had | | |
| church employee income, enter -0- 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 -0- | | 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% | 7 | 137,700 |
| railroad retirement (tier 1) tax for 2020 | | |
| 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 $137,700 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 | 0 |
| 9 Subtract line 8d from line 7. If zero or less, enter -0- 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), line 4 | 12 | 0 |
| 13 Deduction for one-half of self-employment tax. | | | |
| Multiply line 12 by 50% (0.50). Enter here and on Schedule 1 (Form 1040), line 14 | 13 | 0 |
| For Paperwork Reduction Act Notice, see your tax return instructions. | Cat. No. 11358Z | Schedule SE (Form 1040) 2020 |
