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2006 Instructions for Schedule SE (Form 1040)

Self-Employment Tax

For use in Preparing 2006 Returns

General Instructions

Who Must File Schedule SE
Who Must Pay Self-Employment (SE) Tax?
More Than One Business
Joint Returns
Community Income
Fiscal Year Filers

Specific Instructions

What Is Included in Net Earnings From Self-Employment?
Partnership Income or Loss
Share Farming
Other Income and Losses Included in Net Earnings From Self-Employment
Income and Losses Not Included in Net Earnings From Self-Employment
Statutory Employee Income
Optional Methods
Farm Optional Method
Nonfarm Optional Method
Using Both Optional Methods