Who Must File Schedule SE
You must file Schedule SE if:
● You had net earnings from self-employment from other than church
employee income (line 4 of Short Schedule SE or line 4c of Long
Schedule SE) of $400 or more or Exception. If your only self-employment
income was from earnings as a minister, member of a religious order, or
Christian Science practitioner and you filed Form 4361 and received IRS
approval not to be taxed on those earnings, do not file Schedule SE.
Instead, write “Exempt–Form 4361” on Form 1040, line 57.
● You had church employee income of $108.28 or more. Income from
services you performed as a minister or a member of a
religious order is not church employee income.
Note. Even if you had a loss or a small amount of income from self-
employment, it may be to your benefit to file Schedule SE and use either
“optional method” in Part II of Long Schedule SE.
You must file Schedule SE if:
● You had net earnings from self-employment from other than church
employee income (line 4 of Short Schedule SE or line 4c of Long
Schedule SE) of $400 or more or Exception. If your only self-employment
income was from earnings as a minister, member of a religious order, or
Christian Science practitioner and you filed Form 4361 and received IRS
approval not to be taxed on those earnings, do not file Schedule SE.
Instead, write “Exempt–Form 4361” on Form 1040, line 57.
● You had church employee income of $108.28 or more. Income from
services you performed as a minister or a member of a
religious order is not church employee income.
Note. Even if you had a loss or a small amount of income from self-
employment, it may be to your benefit to file Schedule SE and use either
“optional method” in Part II of Long Schedule SE.
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