Self-employment tax (Social Security and Medicare taxes)
Self-employment tax rates, deductions, who pays and how to pay.
Topic no. 554, Self-employment tax - Internal Revenue Service
For more information on church-related income and self-employment taxes, refer to Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. …
Module 14: Self-Employment Income and Self-Employment Tax
The self-employment tax rate for self-employment income earned in calendar year is 15.3% (12.4% for Social Security and 2.9% for Medicare). Taxpayers pay self-employment tax on …
Self-employed individuals tax center - Internal Revenue Service
Find information on self-employment, including when and how to file your federal tax return and make estimated payments.
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.
Understanding employment taxes | Internal Revenue Service
May 7, 2025 · Ask a trusted third party, such as a tax professional or payroll service, to make the payment for you. Ask your financial institution to make a same-day tax wire payment for you. …
Instructions for Schedule SE (Form 1040) (2025) - Internal Revenue …
Form 1040-SS. Using Schedule SE (Form 1040) to report self-employment tax for residents of U.S. territories. Schedule SE (Form 1040) must be filed with Form 1040-SS to report self …
Self-Employment Tax and Partners Circumstances in which an individual partner’s distributive share of income is subject to self-employment tax.
About Schedule SE (Form 1040), Self-Employment Tax
Jun 24, 2025 · Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms, and instructions on how to file. Schedule SE (Form 1040) is …
2024 Instructions for Schedule SE Self-Employment Use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employ-ment. The Social Security Administration (SSA) uses …