1040

Self-Employment Tax (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
27
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040 online
Page 1 of form 1040

2025 Schedule SE (Form 1040) (sp): Self-Employment Tax, Spanish Version

Schedule SE (Form 1040) (sp) is the IRS Spanish version of the 2025 Schedule SE (Form 1040), Self-Employment Tax. The PDF is titled "Anexo SE (Formulario 1040), Impuesto sobre el Trabajo por Cuenta Propia," and its lines, notes and footnotes are written in Spanish for filers who read Spanish. The English edition is Schedule SE (Form 1040). This page describes the Spanish edition in English.

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS or 1040-NR, and it points to www.irs.gov/ScheduleSESP for instructions and the latest information. Part I, on page 1, figures self-employment tax from farm and nonfarm net earnings and church employee income. Line 12 goes on line 4 of Schedule 2 (Form 1040) or line 3 of Part I of Form 1040-SS, and line 13, the deduction for one-half of the tax, goes on line 15 of Schedule 1 (Form 1040). Part II, on page 2, holds the farm and nonfarm optional methods.

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Top of page 1 of 2025 Schedule SE (Form 1040) (sp): Self-Employment Tax, Spanish Version, as printed by IRS

What's on Schedule SE (Form 1040) (sp)

Header

The name of the person with self-employment income as shown on Form 1040, 1040-SR, 1040-SS or 1040-NR, that person's Social Security number, and Attachment Sequence No. 17.

Part I, box A and lines 1a to 3

Box A for Form 4361 filers, net farm profit on line 1a, Conservation Reserve Program payments on line 1b for people receiving Social Security retirement or disability benefits, nonfarm profit on line 2, and the total on line 3.

Lines 4a to 6: net earnings

Line 4a multiplies line 3 by 92.35% (0.9235), line 4b adds optional method amounts and line 4c combines them. Lines 5a and 5b cover church employee income, and line 6 adds lines 4c and 5b.

Lines 7 to 10: Social Security part

Line 7 prints 176,100 as the 2025 maximum. Lines 8a to 8d total Social Security wages and tips, unreported tips from Form 4137 and wages from Form 8919, and line 10 applies 12.4% (0.124).

Lines 11 to 13: tax and deduction

Line 11 applies 2.9% (0.029) to line 6. Line 12 adds lines 10 and 11 as the self-employment tax, and line 13 is the deduction for one-half of it at 50% (0.50).

Part II: optional methods

Page 2 has the farm optional method on lines 14 and 15 and the nonfarm optional method on lines 16 and 17. Line 14 prints 7,240 as the maximum income for the optional methods.

How to fill out Schedule SE (Form 1040) (sp)

  1. 1

    Header

    Enter the name as shown on the return and the Social Security number of the person with self-employment income.

  2. 2

    Lines 1a, 1b and 2

    Enter farm and nonfarm net earnings as they apply. The form says to skip lines 1a and 1b when using the farm optional method, and line 2 when using the nonfarm optional method.

  3. 3

    Line 4c and the $400 test

    The form says that if line 4c is less than $400, stop, because no self-employment tax is owed. The exception: with church employee income, enter -0- and continue.

  4. 4

    Line 8a

    Enter Social Security wages and tips from boxes 3 and 7 of Form W-2 and railroad retirement (tier 1) compensation. The form says that at $176,100 or more, skip lines 8b to 10 and go to line 11.

  5. 5

    Lines 12 and 13

    Enter line 12 on line 4 of Schedule 2 (Form 1040) or line 3 of Part I of Form 1040-SS. Enter line 13 on line 15 of Schedule 1 (Form 1040).

  6. 6

    Part II

    The form says the farm optional method may be used only if gross farm income was not more than $10,860 or net farm profits were less than $7,840. Amounts on lines 15 and 17 also go on line 4b.

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Where it goes, limits and instructions

Where it goes

The form says to attach it to Form 1040, 1040-SR, 1040-SS or 1040-NR.

Deadline

The schedule prints no deadline of its own. It goes with the return it is attached to.

Nonfarm optional method limits

The form says this method may be used only if net nonfarm profits were less than $7,840 and less than 72.189% of gross nonfarm income, and net self-employment earnings were at least $400 in 2 of the prior 3 years. It may not be used more than five times.

Instructions

The form points to www.irs.gov/ScheduleSESP for instructions and the latest information, and to the tax return instructions for the Privacy Act and Paperwork Reduction Act Notice.

Related forms

Who fills out Schedule SE (Form 1040) (sp)?

  • People with nonfarm self-employment income

    Line 2 takes the net profit or loss from line 31 of Schedule C and nonfarm amounts from box 14 of Schedule K-1 (Form 1065) with code A.

  • Farmers and farm partners

    Line 1a takes the net farm profit or loss from line 34 of Schedule F and from box 14 of Schedule K-1 (Form 1065) with code A received from a farm partnership.

  • Church employees

    Line 5a holds church employee income from Form W-2. The form says that if this is the only income subject to self-employment tax, see the instructions.

  • Ministers who filed Form 4361

    Box A is for a minister, member of a religious order or Christian Science practitioner who filed Form 4361 but had $400 or more of other net self-employment earnings.

The person with self-employment income completes it and attaches it to their Form 1040, 1040-SR, 1040-SS or 1040-NR. The header asks for that person's name as shown on the return and their Social Security number.

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Questions about Form 1040

What language is Schedule SE (Form 1040) (sp) in?

Spanish. It is the IRS Spanish version of the 2025 Schedule SE (Form 1040), titled Anexo SE (Formulario 1040). The English edition is Schedule SE (Form 1040).

Which returns does it go with?

The form says to attach it to Form 1040, 1040-SR, 1040-SS or 1040-NR.

When does the form say no self-employment tax is owed?

If line 4c is less than $400, the form says to stop because no self-employment tax is owed. With church employee income, it says to enter -0- and continue.

What rates does the form print?

92.35% (0.9235) on lines 4a and 5b, 12.4% (0.124) on line 10, 2.9% (0.029) on line 11 and 50% (0.50) on line 13.

What is the amount on line 7?

176,100. The form describes it as the 2025 maximum 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.

Where does the form point for instructions?

The form points to www.irs.gov/ScheduleSESP for instructions and the latest information.