Self-employment Tax

On line 4, enter the amount of the tax due on net earning from self-employment from Schedule SE, line 12.

If you filed Form 4361, received IRS approval, and had no other income subject to self-employment tax, check box 1 on line 4.

If you filed Form 4029 and received IRS approval, check box 2 on line 4. See Pub. 517 for details.

If you are a U.S. citizen or resident alien living outside the United States and your self-employment income is exempt from self-employment tax, you should get a statement from the appropriate agency of the foreign country verifying that your self-employment income is subject to social security in that country. Attach a copy of the statement, check box 3, and enter “EAS” on the entry space next to box 3.

If you have income from a business (including farming) and the income is community income, but you aren’t the spouse who carried on the business and you had no other income subject to self-employment tax, check box 3 and enter “ECI” on the entry space next to box 3.

If you received fees for services performed as a notary public and you had no other income subject to self-employment tax, check box 3 and enter “EN” on the entry space next to box 3. If you did have other earnings of $400 or more subject to self-employment tax, check box 3 and enter “EN” and the amount of your net profit as a notary public from Schedule C on the entry space next to box 3.

For more information, see the Instructions for Schedule SE.