Self Employment Tax
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You must pay SE tax and file Schedule SE (Form 1040), Self-Employment Tax, if either of the following applies:
  • Your net earnings from self-employment (excluding church employee income) were $400 or more.
  • You had church employee income of $108.28 or more.
NOTE: The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits.

To report your self-employment income in the TaxAct program, go to our Schedule C - Entering Sole Proprietorship in Program FAQ. 
If you need to make an adjustment, go to the Schedule SE – Adjustments FAQ. 

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