Notary public.

Do not enter your net profit from line 31 on Schedule SE (Form 1040), line 2, unless you are required to file Schedule SE (Form 1040) because you have other self-employment income. See the Instructions for Schedule SE (Form 1040).

You can deduct one-half of your self-employment tax on Schedule 1 (Form 1040), line 15. See the Instructions for Schedule SE (Form 1040) for details.

Community income.

If you and your spouse had community income and are filing separate returns, see the Instructions for Schedule SE (Form 1040) before figuring self-employment tax.

Earned income credit (EIC).

If you have a net profit on line 31, this amount is earned income and may qualify you for the EIC.

To figure your EIC, use the Instructions for Form 1040, line 27a. Complete all applicable steps plus Worksheet B. If you are required to file Schedule SE (Form 1040), remember to enter one-half of your self-employment tax on Part 1, line 1d, of Worksheet B.