Schedule SE — Self-Employment Tax (2025)

Schedule SE calculates the self-employment tax (Social Security and Medicare) on net earnings from self-employment. This tax is in addition to income tax and is computed on net profit from Schedule C or similar forms.

Key points

• Self-employment tax covers Social Security and Medicare obligations for self-employed individuals.
• You can deduct half of the self-employment tax as an adjustment on Form 1040 (Schedule 1).
• There are thresholds and the Social Security portion applies up to the wage base for the year — verify the 2025 wage base on IRS.gov.