;Schedule SE short form  M FORM
LINES=20
^\`SCHEDULE SE  (continued) - Page 2                                     1990 * 18
^\`(Form 1040)                                                   OMB No. 1545-0074
^\`Name: \~ A00_\;                 SSN: \~ A01_\;
}\bSection B - Long Schedule SE\p
<\`\bA\p  If you are a minister, member of a religious order, or Christian
<\`   Science practitioner, AND you filed a \bForm 4361\p, but have $400 or
<\`   more of other earnings subject to self-employment tax,
<\`   continue with Part I and check here....................................\~ e19_\;
>enter an 'x'
^\`\bA\p  Filed Form 4361, and have $400 or more of other earnings               \~ e19_\;
<\`
<\`\bB\p  If your only earnings subject to self-employment tax are wages from
<\`   an electing church or church-controlled organization that is exempt
<\`   from employer social security taxes and you are not a minister or
<\`   a member of a religious order, skip line 1-4b.  Enter zero on line
<\`   4c and go on to line 6a.
`
'\VPart I\v\b  Figure Social Security Self-Employment Tax\p
'\b1\p  Net farm profit or (loss) from Schedule F.......\+9\+3\~1  b.e00_\;
>...line 36 and farm partnerships, Schedule K-1 (Form 1065), line 14a
'\b2\p  Net profit or (loss) from Schedule C, line 30
'   and Schedule K-1 line 14a (other than farming)..\+9\+3\~2  b.e01_\;
>Employees of a church organization do not enter Form W-2 wages on line 2
'\b3\p  Combine lines 1 and 2.  Enter Total.............\+9\+3\~3  b.e02_\;
>(or if you elected the farm optional method, from line 11 below)
'\b4a\p Multiply line 3 by .9235 .......................\+9\+3\~4a b.e03_\;
>or by 1 if less than zero
'\b b\p Enter the total of lines 12 and 14..............\+9\+3\~4b b.e20_\;
>if you elected one or both of the optional methods
'\b c\p Add lines 4a and 4b.   If the total is less
'   than $400, \bdo not\p file this schedule............\+9\+3\~4c b.e04_\;
>Church employees: If less than $400, enter zero and continue
'\b5\p  Maximum amount of combined wages and self
'   employement earnings subject to social security \+9\+3\~5  b.e05_\;
>or railroad retirement tax (tier 1) for 1990
'\b6a\p Total social security wages and tips \+9\+3\~6a b.e06_\;
>from Forms W-2. Church & Government Employees See Instructions
'\b b\p Unreported tips subject to SS tax....\+9\+3\~6b b.e07_\;
>...from Form 4137 line 9 or to railroad retirement tax (tier 1)
'\b c\p Add lines 6a and 6b.            \+9\+3Enter total.....\~6c b.e08_\;
'\b7a\p Subtract line 6c from line 5.   \+9\+3Enter result....\~7a b.e09_\;
>if zero or less stop here; you do not owe self-employment tax
'\b b\p Enter church employment income.......\+9\+3\~7b b.e11_\;
>...of $100 or more from your Form W-2
'\b c\p Multiply line 7b by .9235............\+9\+3\~7c b.e21_\;
>if less than $100 enter 0
'\b d\p Add lines 4c and 7c.            \+9\+3Enter total.....\~7d b.e12_\;
'\b8\p  Enter the \bsmaller\p of line 7a or line 7d.........\+9\+3\~8  b.e13_\;
'\b9 \p Medicare qualified government wages  \+9\+3\~9  b.e10_\;
>See the instructions if you must use the worksheet *
'\b10\p  If line 8 is $51,300 enter $7,848.90
'   Else multiply by .153     \bSelf-Employment Tax\p   \+9\+3\~10 b.e14_\;
>Enter this amount on Form 1040, line 48
'
'\VPart II\v\b  Optional Method to Figure Net Earnings\p
'              See instruction for limitations.
'          Generally you may use this part \bonly\p if:
<\'
'\bA\p  Your \bgross\p farm income was not more than $2,400 \bor\p
'\bB\p  Your \bgross\p farm income was more than $2,400 and
'    your \bnet\p farm profits were \bless\p than $1,733 \bor\p
'\bC\p  Your \bnet\p nonfarm profits were \bless\p than $1,733 and
'    also less than two thirds of your \bgross\p nonfarm income.
<\'
'\b11\p Maximum income for optional methods.............\+9\+3\~11 b.e15_\;
<\'
'\b12 Farm Optional Method -\p If you meet test A or B
'   enter the \bsmaller\p of: two thirds of gross farm
'   income or $1,600 ...............................\+9\+3\~12 b.e16_\;
>this amount has also been entered on line 4b above *
'\b13\p Subtract line 12 from line 11.  Enter result....\+9\+3\~13 b.e17_\;
<\'
'\b14 Nonfarm Optional Method -\p If you meet test C
'   enter the \bsmallest\p of 2/3 nonfarm income
'   or $1600 or, the amount on line 13..............\+9\+3\~14 b.e18_\;
>if you elected the farm optional method.  Amt is put on line 4b *
^\`          For Paperwork Reduction Act Notice, see Separate Instructions