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Official form guide
Form 1040-SEP: 1040 (Schedule EIC) (sp)
Form 1040‑SEP is a supplemental page attached to the individual income tax return (Form 1040) for reporting self‑employment tax on net earnings from self‑employment. Use it when you have self‑employment income and need to calculate Social Security and Medicare taxes.
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IRS Form 1040-SEP - 1040 (Schedule EIC) (sp)
Form 1040‑SEP is a supplemental page attached to the individual income tax return (Form 1040) for reporting self‑employment tax on net earnings from self‑employment. Use it when you have self‑employment income and need to calculate Social Security and Medicare taxes.
Risk Radar
Scan points- 1A missing or mis‑calculated self‑employment tax line can trigger penalties and interest.
- 2Incorrect 1. Net earnings miscalculated
- 3Omitted or double‑counted self‑employment tax
- 4Wrong filing year on the form
- 5Missing signature on attached Schedule SE
Plain English
If you earn money as a freelancer, contractor, or sole‑proprietor, you must pay self‑employment tax. This form adds that tax to your regular 1040 filing so the IRS knows how much you owe for Social Security and Medicare.
Submission Date
- Filing date: 2025-12-18 10:11:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you have net earnings from self‑employment.
- Do not use if you are only an employee receiving W‑2 wages.
- If you have farm income, check Form 1040‑Schedule F instead.
Form selector
Use this form or another form?
Only wages (no self‑employment)
No self‑employment tax needed
✓ Verify W‑2 only
Farm income with self‑employment
Farm earnings reported on F, tax on SE
✓ Ensure both attached
Non‑resident alien with self‑employment
Different filing rules
✓ Review 1040‑NR instructions
Deadline or filing window
The combined return, including Form 1040‑SEP, is due by April 15 of the year after the tax year, unless you file for an extension. Extensions move the deadline to October15, but , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : :{
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
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Fillable formOpen in Editor->Form 1040‑SEP is currently active for tax years 2022 onward. Verify the edition date on the PDF before use.
What changed or needs a fresh check
- Edition date – confirm the form shows the current tax year (e.g., 2024)
- Fee – no filing fee for the form itself
- Mailing address – use the address for Form 1040 in your state
- Electronic filing – supported by most tax software
- Signature line – required on Schedule SE and the attached 1040
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