SCHEDULE SE                                                                                                                         OMB No. 1545-0074
(Form 1040)                                       Self-Employment Tax

Department of the Treasury                 Attach to Form 1040, 1040-SR, 1040-SS, or 1040-NR.                                        Attachment  2024
Internal Revenue Service          Go to www.irs.gov/ScheduleSE for instructions and the latest information.                          Sequence No. 17
Name of person with self-employment income (as shown on Form 1040, 1040-SR, 1040-SS, or 1040-NR) Social security number of person 
                                                                                                 with self-employment income
Part I        Self-Employment Tax 
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.
A     If you are a minister, member of a religious order, or Christian Science practitioner               and you filed Form 4361, but you had 
      $400 or more of other net earnings from self-employment, check here and continue with Part I                     . .  .     .  . . . .       .
Skip lines 1a and 1b if you use the farm optional method in Part II. See instructions.
  1 a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 
      box 14, code A  .       . . . .   . . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        1a 
  b   If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 
      Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AQ                    1b (                            ) 
Skip line 2 if you use the nonfarm optional method in Part II. See instructions.
  2   Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than 
      farming). See instructions for other income to report or if you are a minister or member of a religious order               2 
  3   Combine lines 1a, 1b, and 2 .     . . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        3 
  4 a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3               .        4a 
      Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
  b   If you elect one or both of the optional methods, enter the total of lines 15 and 17 here                  . . . . .        4b 
  c   Combine lines 4a and 4b. If less than $400, stop; you don’t owe self-employment tax. Exception:                    If
      less than $400 and you had church employee income  , enter -0- and continue .                     .  .     . . . . .        4c 
  5 a Enter  your   church  employee  income  from  Form  W-2.  See  instructions  for 
      definition of church employee income    .   .  .  . .    .  .   . . .     . .              .      5a 
  b   Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . .     . .              .    . .  .     . . . . .        5b 
  6   Add lines 4c and 5b       . . .   . . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        6 
  7   Maximum amount 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 for 2024 .   .              .    . .  .     . . . . .        7        168,600
  8 a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) 
      and railroad retirement (tier 1) compensation. If $168,600 or more, skip lines
      8b through 10, and go to line 11    . . .   .  .  . .    .  .   . . .     . .              .      8a 
  b   Unreported tips subject to social security tax from Form 4137, line 10  .   .              .      8b 
  c   Wages subject to social security tax from Form 8919, line 10 .    . .     . .              .      8c 
  d   Add lines 8a, 8b, and 8c .    .   . . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        8d 
  9   Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11               . . . .        9 
10    Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . .   . . .     . .              .    . .  .     . . . . .        10 
11    Multiply line 6 by 2.9% (0.029) .   . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        11 
12    Self-employment tax.      Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040), line 4, or 
      Form 1040-SS, Part I, line 3      . . . .   .  .  . .    .  .   . . .     . .              .    . .  .     . . . . .        12 
13    Deduction for one-half of self-employment tax. 
      Multiply line 12 by 50% (0.50). Enter here and on   Schedule 1 (Form 1040), 
      line 15     . .     . . . . . .   . . . .   .  .  . .    .  .   . . .     . .              .      13 
For Paperwork Reduction Act Notice, see your tax return instructions.                            Cat. No. 11358Z            Schedule SE (Form 1040) 2024 

Schedule SE (Form 1040) 2024                                                                                                                        Page 2
 Part II    Optional Methods To Figure Net Earnings (see instructions) 
Farm  Optional  Method.You  may  use  this  methodonly             if (a)  your  gross  farm  income1     wasn’t  more than 
$10,380, or (b) your net farm profits2were        less than $7,493. 
 14    Maximum income for optional methods .              .    . .  .  .   .   .  .  .  . .    .  .    .   .  .   . .  . .    14                   6,920
 15    Enter the smaller of: two-thirds (2/3) of gross farm income 1(not less than zero)          or $6,920. Also, include
       this amount on line 4b above        .      . .  .  .    . .  .  .   .   .  .  .  . .    .  .    .   .  .   . .  . .    15 
Nonfarm Optional Method.You may use this method only if(a)                your net nonfarm profits3 were less     than $7,493 
and also less than 72.189% of your gross nonfarm income,4  and (b)you had net earnings               from self-employment 
of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.
 16    Subtract line 15 from line 14 .     .      . .  .  .    . .  .  .   .   .  .  .  . .    .  .    .   .  .   . .  . .    16 
 17    Enter the    smaller  of: two-thirds (2/3) of gross nonfarm income (not4      less than zero)       or the amount on
       line 16. Also, include this amount on line 4b above          .  .   .   .  .  .  . .    .  .    .   .  .   . .  . .    17 
1 From Sch. F, line 9; and Sch. K-1 (Form 1065), box 14, code B.                   3 From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.
2 From Sch. F, line 34; and Sch. K-1 (Form 1065), box 14, code A—minus the amount  4 From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.
  you would have entered on line 1b had you not used the optional method. 
                                                                                                                             Schedule SE (Form 1040) 2024