//1ä1SCHEDULE SEò SOCIAL SECURITY SELF-EMPLOYMENT TAXò 
1990 * 17Ý(Form 1040)ò 2OMB No. 1545-0074Ýò-OÝò =SSN:ßãC1*ßDãC2*Ýò=OÝYou MUST file Schedule SE if:Ý   o Your net earnings from self-employment were $400 or more; ORÝ   o You were an employee of a church or church-controlled organization thatÝ     paid you wages (church employee income) of $100 or more;   ANDÝ   o Your wages subject to social security and RRTA were less than $51,300.ÝEXCEPTION:Ý     If your only self-employment income was from earnings as a minister,Ý     member of a religious order, or Christian Science practitioner, AND youÝ     filed Form 4361 and received IRS approval not to be taxed on thoseÝ     earnings, DO NOT file Schedule SE.  Instead, write "Exempt-Form 4361"Ý     on Form 1040, line 48.ÝYou MUST use the long Schedule SE (Section B) if any of these apply:Ý   o You elect the "optional method" to figure self-employment tax;Ý   o You are a minister, member of a religious order, or Christian ScienceÝ     practitioner and you received IRS approval not to be taxed on yourÝ     earnings from these sources, but you owe self-employment tax onÝ     other earnings.Ý   o You had church employee income of $100 or more that was reported on W-2.Ý   o You had tip income subject to social security tax, but you did not reportÝ     those tips to your employer;Ý   o You were a government employee with wages subject ONLY to the 1.45%Ý     Medicare part of the social security tax AND the total of all of yourÝ     wages plus all your earnings subject to self-employment tax is moreÝ     than $51,300.Ýò-OÝSECTION A.  Short Schedule SE  (Read above to see if you must use long Sch SE.)Ýò-OÝ 1. Net profit or loss from Schedule F and farm partnerships.....1.|ßEáÝò B|ò-Ý 2. Net profit or loss from Schedule C and nonfarm partnerships..2.|ßEáÝò B|ò-Ý 3. Combine lines 1 and 2ò.'3.|ßEáÝò B|ò-Ý 4. Multiply line 3 by .9235.  If less than $400, do not fileò |Ý    this schedule; you do not owe self-employment taxò.4.|ßEáÝò B|ò-Ý 5. Maximum amount subject to social security taxò.5.|ßEáÝò B|ò-Ý 6. Total social security wages and tips from Forms W-2 andò |Ý    railroad retirement compensations (tier 1). Do not include     |Ý    Medicare qualified government wages on this lineò.6.|ßEáÝò B|ò-Ý 7. Subtract line 6 from line 5.  If the result is zero or less,   |Ý    stop here; you do not owe self-employment taxò.7.|ßEáÝò B|ò-Ý 8. Enter the smaller of line 4 or line 7ò.8.|ßEá	Ýò B|ò-Ý 9. Rate of taxò.19.|   x .153 Ýò B|ò-Ý10. Self-employment tax. If line 8 is $51,300 enter $7,848.90.     |Ý    Otherwise, multiply line 8 by line 9 and enter the result.     |Ý    Also enter this amount on Form 1040, line 48ò.10.|ßEá
Ý    Note: Also enter one-half of line 10 on Form 1040, line 25.    ò-Ýò=OÝFor Paperwork Reduction Act Notice, see instr.ò Schedule SE (Form 1040) 1990ÝAM Software H838ð//2ä1ôN90SCHS1*ß" XÝÝßSE-1ÝÝÝÝÝÝßãC1*ßDãC2*ÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝßEáÝÝßEáÝÝßEáÝÝßEáÝÝÝÝßEáÝÝßEáÝÝßEá	ÝÝÝÝÝßEá
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