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1040 Es Tax Forms

1040 Ez 2013Free Electronic Tax FilingE File State ReturnIrs Form 4868File Taxes Online For FreeHow Do I File An Amendment To My Tax ReturnFile 2012 Taxes LateAmended Tax ReturnsHarold Washington College Free Tax Service1040 Ez Form 2012File 2010 Taxes Online LateE File State Tax For FreeHow To Ammend Tax ReturnFillable 1040ezStandard Deduction For Form 1040Filing An Ammended ReturnFiling Back Tax Returns1040 Ez 2011 Form1040ez FormsMy Free Taxes Com1040ez Online1040ez Instructions 2010Amend 2010 Tax Return TurbotaxAmend Tax ReturnFederal Tax Form 2010Free Income Tax FilingH And R Block Free FileHow To File Form 1040x1040 Ez 2011 Tax Form1040ez Tax Filing2011 E-fileFile Amended Tax Return 20112011 Federal Tax Forms 1040ez1040 Ez FormHrblock Com MyreturnstatusE File TaxesTax Form 1040nrFile 2012 Taxes For Free OnlineCan I Still File My 2012 Taxes OnlineState Taxes Online Free

1040 Es Tax Forms

1040 es tax forms Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. 1040 es tax forms  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 1040 es tax forms irs. 1040 es tax forms gov/pub1544, en inglés. 1040 es tax forms Cómo enmendar un informe. 1040 es tax forms  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. 1040 es tax forms Vea Cómo enmendar un informe, más adelante. 1040 es tax forms Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. 1040 es tax forms En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. 1040 es tax forms Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. 1040 es tax forms Esta publicación no incluye información sobre estos dos últimos formularios. 1040 es tax forms En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. 1040 es tax forms Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. 1040 es tax forms Prev  Up  Next   Home   More Online Publications
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Charity and Nonprofit Audits

This web page will explain the IRS audit process for charities and other nonprofit organizations. IRS Exempt Organizations is continuously exploring how to improve our service to charities and other nonprofit organizations, and we hope you will find the information on this page useful.

You’ve probably reached this page because your charity or other nonprofit organization received a letter or phone call from IRS Exempt Organizations (EO) Examinations saying it had been selected for a review of its returns. The type of review is one of the following:

  • Audits: The IRS conducts two types of audits--

  • Non-audits: If the letter indicates the IRS is conducting a compliance check, then you're not being audited.

    Note: The IRS also sometimes asks organizations to complete questionnaires to help us better understand how organizations satisfy federal tax law requirements. Neither compliance checks nor compliance check questionnaires are audits.

Organizations are selected for reviews for a variety of reasons, and the scope of the audit or compliance check will vary based on the type of review.

An audit starts with the initial contact and continues until a closing letter is issued. A compliance check or compliance check questionnaire starts with the initial contact. The IRS may contact the organization again if the IRS needs further information, or if the organization does not respond to the compliance check or questionnaire. The IRS typically issues a closing letter at the end of a compliance check, but not at the end of a compliance check questionnaire.

Taxpayer rights:

Additional information - charity and nonprofit audits

Additional information - IRS Exempt Organizations

Other IRS-wide considerations:

Page Last Reviewed or Updated: 26-Nov-2013

The 1040 Es Tax Forms

1040 es tax forms 10. 1040 es tax forms   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. 1040 es tax forms Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. 1040 es tax forms Use Schedule SE to figure net earnings from self-employment. 1040 es tax forms Sole proprietor or independent contractor. 1040 es tax forms   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. 1040 es tax forms SE tax rate. 1040 es tax forms    For 2013, the SE tax rate on net earnings is 15. 1040 es tax forms 3% (12. 1040 es tax forms 4% social security tax plus 2. 1040 es tax forms 9% Medicare tax). 1040 es tax forms Maximum earnings subject to self-employment tax. 1040 es tax forms    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 1040 es tax forms 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 1040 es tax forms   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 1040 es tax forms 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 1040 es tax forms   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 1040 es tax forms 4% social security part of the SE tax on any of your net earnings. 1040 es tax forms However, you must pay the 2. 1040 es tax forms 9% Medicare part of the SE tax on all your net earnings. 1040 es tax forms Special Rules and Exceptions Aliens. 1040 es tax forms   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. 1040 es tax forms S. 1040 es tax forms citizens. 1040 es tax forms Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. 1040 es tax forms S. 1040 es tax forms social security system. 1040 es tax forms However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. 1040 es tax forms S. 1040 es tax forms residents for self-employment tax purposes. 1040 es tax forms For more information on aliens, see Publication 519, U. 1040 es tax forms S. 1040 es tax forms Tax Guide for Aliens. 1040 es tax forms Child employed by parent. 1040 es tax forms   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. 1040 es tax forms Church employee. 1040 es tax forms    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. 1040 es tax forms 28 or more in wages from the church or organization. 1040 es tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040 es tax forms Fishing crew member. 1040 es tax forms   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. 1040 es tax forms You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. 1040 es tax forms The pay is not more than $100 per trip. 1040 es tax forms The pay is received only if there is a minimum catch. 1040 es tax forms The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. 1040 es tax forms You get a share of the catch or a share of the proceeds from the sale of the catch. 1040 es tax forms Your share depends on the amount of the catch. 1040 es tax forms The boat's operating crew normally numbers fewer than 10 individuals. 1040 es tax forms (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. 1040 es tax forms ) Notary public. 1040 es tax forms   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). 1040 es tax forms State or local government employee. 1040 es tax forms   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. 1040 es tax forms Foreign government or international organization employee. 1040 es tax forms   You are subject to SE tax if both the following conditions are true. 1040 es tax forms You are a U. 1040 es tax forms S. 1040 es tax forms citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. 1040 es tax forms Your employer is not required to withhold social security and Medicare taxes from your wages. 1040 es tax forms U. 1040 es tax forms S. 1040 es tax forms citizen or resident alien residing abroad. 1040 es tax forms    If you are a self-employed U. 1040 es tax forms S. 1040 es tax forms citizen or resident alien living outside the United States, in most cases you must pay SE tax. 1040 es tax forms Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. 1040 es tax forms Exception. 1040 es tax forms    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. 1040 es tax forms Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. 1040 es tax forms The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. 1040 es tax forms   For more information, see the Instructions for Schedule SE (Form 1040). 1040 es tax forms More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. 1040 es tax forms A loss from one business reduces your profit from another business. 1040 es tax forms Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. 1040 es tax forms Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. 1040 es tax forms It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. 1040 es tax forms Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. 1040 es tax forms If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. 1040 es tax forms Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. 1040 es tax forms The regular method. 1040 es tax forms The nonfarm optional method. 1040 es tax forms The farm optional method. 1040 es tax forms You must use the regular method unless you are eligible to use one or both of the optional methods. 1040 es tax forms Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. 1040 es tax forms You want to receive credit for social security benefit coverage. 1040 es tax forms You incurred child or dependent care expenses for which you could claim a credit. 1040 es tax forms (An optional method may increase your earned income, which could increase your credit. 1040 es tax forms ) You are entitled to the earned income credit. 1040 es tax forms (An optional method may increase your earned income, which could increase your credit. 1040 es tax forms ) You are entitled to the additional child tax credit. 1040 es tax forms (An optional method may increase your earned income, which could increase your credit. 1040 es tax forms ) Effects of using an optional method. 1040 es tax forms   Using an optional method could increase your SE tax. 1040 es tax forms Paying more SE tax could result in your getting higher benefits when you retire. 1040 es tax forms   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. 1040 es tax forms   The optional methods may be used only to figure your SE tax. 1040 es tax forms To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. 1040 es tax forms Regular Method Multiply your total earnings subject to SE tax by 92. 1040 es tax forms 35% (. 1040 es tax forms 9235) to get your net earnings under the regular method. 1040 es tax forms See Short Schedule SE, line 4, or Long Schedule SE, line 4a. 1040 es tax forms Net earnings figured using the regular method are also called actual net earnings. 1040 es tax forms Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. 1040 es tax forms You may use this method if you meet all the following tests. 1040 es tax forms You are self-employed on a regular basis. 1040 es tax forms This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. 1040 es tax forms The net earnings can be from either farm or nonfarm earnings or both. 1040 es tax forms You have used this method less than 5 years. 1040 es tax forms (There is a 5-year lifetime limit. 1040 es tax forms ) The years do not have to be one after another. 1040 es tax forms Your net nonfarm profits were: Less than $5,024, and Less than 72. 1040 es tax forms 189% of your gross nonfarm income. 1040 es tax forms Net nonfarm profits. 1040 es tax forms   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). 1040 es tax forms   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. 1040 es tax forms Gross nonfarm income. 1040 es tax forms   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). 1040 es tax forms Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. 1040 es tax forms Table 10-1. 1040 es tax forms Figuring Nonfarm Net Earnings IF your gross nonfarm income is. 1040 es tax forms . 1040 es tax forms . 1040 es tax forms THEN your net earnings are equal to. 1040 es tax forms . 1040 es tax forms . 1040 es tax forms $6,960 or less Two-thirds of your gross nonfarm income. 1040 es tax forms More than $6,960 $4,640 Actual net earnings. 1040 es tax forms   Your actual net earnings are 92. 1040 es tax forms 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. 1040 es tax forms 35% (. 1040 es tax forms 9235) to get actual net earnings). 1040 es tax forms Actual net earnings are equivalent to net earnings figured using the regular method. 1040 es tax forms Optional net earnings less than actual net earnings. 1040 es tax forms   You cannot use this method to report an amount less than your actual net earnings from self-employment. 1040 es tax forms Gross nonfarm income of $6,960 or less. 1040 es tax forms   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. 1040 es tax forms Example 1. 1040 es tax forms Net nonfarm profit less than $5,024 and less than 72. 1040 es tax forms 189% of gross nonfarm income. 1040 es tax forms Ann Green runs a craft business. 1040 es tax forms Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. 1040 es tax forms She meets the test for being self-employed on a regular basis. 1040 es tax forms She has used the nonfarm optional method less than 5 years. 1040 es tax forms Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . 1040 es tax forms 9235). 1040 es tax forms Because her net profit is less than $5,024 and less than 72. 1040 es tax forms 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). 1040 es tax forms Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. 1040 es tax forms Example 2. 1040 es tax forms Net nonfarm profit less than $5,024 but not less than 72. 1040 es tax forms 189% of gross nonfarm income. 1040 es tax forms Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. 1040 es tax forms She must use the regular method to figure her net earnings. 1040 es tax forms She cannot use the nonfarm optional method because her net profit is not less than 72. 1040 es tax forms 189% of her gross income. 1040 es tax forms Example 3. 1040 es tax forms Net loss from a nonfarm business. 1040 es tax forms Assume that in Example 1 Ann has a net loss of $700. 1040 es tax forms She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. 1040 es tax forms Example 4. 1040 es tax forms Nonfarm net earnings less than $400. 1040 es tax forms Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. 1040 es tax forms In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. 1040 es tax forms Gross nonfarm income of more than $6,960. 1040 es tax forms   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. 1040 es tax forms Example 1. 1040 es tax forms Net nonfarm profit less than $5,024 and less than 72. 1040 es tax forms 189% of gross nonfarm income. 1040 es tax forms John White runs an appliance repair shop. 1040 es tax forms His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. 1040 es tax forms He meets the test for being self-employed on a regular basis. 1040 es tax forms He has used the nonfarm optional method less than 5 years. 1040 es tax forms His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . 1040 es tax forms 9235). 1040 es tax forms Because his net profit is less than $5,024 and less than 72. 1040 es tax forms 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. 1040 es tax forms Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. 1040 es tax forms Example 2. 1040 es tax forms Net nonfarm profit not less than $5,024. 1040 es tax forms Assume that in Example 1 John's net profit is $5,400. 1040 es tax forms He must use the regular method. 1040 es tax forms He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. 1040 es tax forms Example 3. 1040 es tax forms Net loss from a nonfarm business. 1040 es tax forms Assume that in Example 1 John has a net loss of $700. 1040 es tax forms He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. 1040 es tax forms Farm Optional Method Use the farm optional method only for earnings from a farming business. 1040 es tax forms See Publication 225 for information about this method. 1040 es tax forms Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. 1040 es tax forms To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. 1040 es tax forms Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. 1040 es tax forms Add the net earnings figured under each method to arrive at your total net earnings from self-employment. 1040 es tax forms You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. 1040 es tax forms If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. 1040 es tax forms Example. 1040 es tax forms You are a self-employed farmer. 1040 es tax forms You also operate a retail grocery store. 1040 es tax forms Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. 1040 es tax forms Table 10-2. 1040 es tax forms Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. 1040 es tax forms Method 1. 1040 es tax forms Using the regular method for both farm and nonfarm income. 1040 es tax forms Method 2. 1040 es tax forms Using the optional method for farm income and the regular method for nonfarm income. 1040 es tax forms Method 3. 1040 es tax forms Using the regular method for farm income and the optional method for nonfarm income. 1040 es tax forms Method 4. 1040 es tax forms Using the optional method for both farm and nonfarm income. 1040 es tax forms Note. 1040 es tax forms Actual net earnings is the same as net earnings figured using the regular method. 1040 es tax forms Table 10-3. 1040 es tax forms Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. 1040 es tax forms Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. 1040 es tax forms Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. 1040 es tax forms Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. 1040 es tax forms Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. 1040 es tax forms Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. 1040 es tax forms However, certain taxpayers must use Section B—Long Schedule SE. 1040 es tax forms If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. 1040 es tax forms Joint return. 1040 es tax forms   Even if you file a joint return, you cannot file a joint Schedule SE. 1040 es tax forms This is true whether one spouse or both spouses have earnings subject to SE tax. 1040 es tax forms If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. 1040 es tax forms However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. 1040 es tax forms Attach both schedules to the joint return. 1040 es tax forms More than one business. 1040 es tax forms   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. 1040 es tax forms A loss from one business will reduce your profit from another business. 1040 es tax forms File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. 1040 es tax forms Example. 1040 es tax forms You are the sole proprietor of two separate businesses. 1040 es tax forms You operate a restaurant that made a net profit of $25,000. 1040 es tax forms You also have a cabinetmaking business that had a net loss of $500. 1040 es tax forms You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. 1040 es tax forms You file Schedule SE showing total earnings subject to SE tax of $24,500. 1040 es tax forms Prev  Up  Next   Home   More Online Publications