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About Tax Map

Publication 533
Self- Employment Tax
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

What Is Self-Employment Tax?

Why Pay Self-Employment Tax?
How To Pay Self-Employment Tax

Who Must Pay Self-Employment Tax?

Special Rules and Exceptions
Are You Self-Employed?
Guidelines for Selected Occupations

Figuring Earnings Subject to Self-Employment Tax

More Than One Business
Community Income
Gain or Loss
Lost Income Payments
Partnership Income or Loss
Corporate Director, Employee, or Shareholder
Real Estate Rent
U.S. Possession Self-Employment Income
Research Grant
Wages, Salaries, and Tips

Methods for Figuring Net Earnings

Regular Method
Nonfarm Optional Method
Farm Optional Method
Using Both Optional Methods

Reporting Self-Employment Tax

Filled-In Form Examples

Short Schedule SE Example
Long Schedule SE Example

How To Get Tax Help