Table of Contents

• General Instructions
  • What's New
  • Reminder
  • Purpose of Form
  • Additional Information
  • Who Must File
  • When To File
  • Where To File
  • Amount You Owe
    • Pay by Check or Money Order
    • Pay Electronically
  • Third Party Designee
  • Signature and Date
  • Daytime Phone Number
  • How To Get Forms and Publications
    • By Internet
    • By Phone
    • By Mail
    • In Person
  • Name and SSN
  • Who Must Pay SE Tax?
    • Self-Employed Persons
    • Church Employees
    • Ministers and Members of Religious Orders
    • Members of Certain Religious Sects
    • Employees of Foreign Governments or International Organizations
    • Commonwealth or Territory Residents Living Abroad
    • Chapter 11 Bankruptcy Cases
  • More Than One Business
  • Husband-Wife Business
    • Rental real estate business.
  • Fiscal Year Filers
• Specific Instructions
  • Part I—Total Tax and Credits
    • Line 1
    • Line 4
    • Line 5
    • Line 6
    • Line 7
    • Line 9
    • Lines 12a Through 12d
    • Line 12a
    • Line 12b
    • Line 12c
    • Line 12d
  • Part II—Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit
    • Qualifying for the Credit
    • Line 1
  • Part III—Profit or Loss From Farming
  • Part V—Self-Employment Tax
    • Line 1b
    • What Is Included in Net Earnings From Self-Employment
    • Income and LossesNot Included in Net EarningsFrom Self-Employment
    • Line 8b
    • Line 8c
  • Part VI—Optional Methods To Figure Net Earnings
    • Farm Optional Method
    • Nonfarm Optional Method
    • Using Both Optional Methods
• Instructions for Form 1040-SS - Notices
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice.