Self-Employment Taxes - Taxpayer Advocate Service
https://www.taxpayeradvocate.irs.gov/get-help/paying-taxes/self-employment-taxes/
WebJan 7, 2022 · You must pay SE tax and file IRS Form 1040 (Schedule SE), Self-Employment Tax, if either of the following applies: Your net earnings from self-employment were $400 or more; or. You had church employee income of $108.28 or more. Though the self-employment tax is in addition to your income tax, you can deduct one …
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