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2007 Instructions for Schedule SE (Form 1040)Self-Employment Tax
For use in Preparing 2007 Returns
General InstructionsWho Must File Schedule SEWho Must Pay Self-Employment (SE) Tax?More Than One BusinessJoint ReturnsCommunity IncomeQualified Joint VenturesFiscal Year FilersSpecific InstructionsPartnership Income or LossShare FarmingOther Income and Losses Included in Net Earnings From Self-EmploymentIncome and Losses Not Included in Net Earnings From Self-EmploymentStatutory Employee IncomeOptional MethodsFarm Optional MethodNonfarm Optional MethodUsing Both Optional Methods