Anexo SE del IRS (formulario 1040) (2013): Guía para trabajadores autónomos

Schedule SE is the IRS form used to calculate and report self-employment tax — imposed under the Self-Employment Contributions Act (SECA) — on net earnings from self-employment of $400 or more. Attached to Form 1040, it ensures self-employed individuals pay the correct Social Security tax and Medicare contributions for the tax year 2013.

Late Filers

Self-employed individuals who missed the April 2014 deadline can still file — doing so stops the failure-to-file penalty, though failure-to-pay penalties and interest continue accruing.

Multiple Income Sources

Freelancers, small business owners, sole proprietors, and independent contractors must combine all net self-employment earnings from multiple clients on a single Schedule SE.

Itemizing Deductions

Self-employed filers who itemize personal deductions must still complete Schedule SE, as the self-employment tax calculation is independent of the deduction method chosen.

Claiming 2013 Credits

The 50% deductible portion of self-employment tax reduces AGI, directly affecting eligibility for the Earned Income Tax Credit and other 2013 deductions.

IRS Compliance

Filing Schedule SE confirms self-employment earnings to the IRS and Social Security Administration, creating an official government record for compliance and future benefits.

Citizens Abroad / Military

U.S. citizens and military abroad generally must file Schedule SE if net 2013 earnings met $400, though a totalization agreement may exempt certain income.

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Follow the steps below to complete your 2013 Schedule SE accurately and attach it to Form 1040. Steps 2 and 6 include provisions specific to this tax year.

1. Gather your documents before starting

Gather all 2013 self-employment income records first: Schedule C for small business, Schedule F for farm income, all 1099-MISC forms received, and expense records needed to accurately calculate your net profit.

2. Select the correct Schedule SE version [2013 Only]

Use the Schedule SE flowchart in the 2013 instructions to determine which version applies. The Long Schedule SE was generally required only when specific conditions applied — such as combined wages and self-employment earnings over $113,700, optional methods, unreported tips, church employee income, Form 8919 wages, or certain minister situations. Choosing the wrong version produces an incorrect tax result. [2013 Only]

3. Report all income on the correct lines

Transfer net profit from Schedule C (line 31) or Schedule F (line 34) to the appropriate Schedule SE line. Multiply your net earnings by 92.35% before applying the 12.4% Social Security and 2.9% Medicare tax rates. Limited partners include only guaranteed service payments. Income exceeding the $113,700 wage base remains subject solely to Medicare tax.

4. Calculate Adjusted Gross Income (AGI)

Once Schedule SE is complete, deduct 50% of your self-employment tax as an income tax deduction on Form 1040 — no itemizing required. This reduces your AGI, which affects eligibility for the self-employed health insurance deduction and other income-based credits and deductions available for 2013.

5. Choose your deductions and confirm 2013 amounts [2013 Only]

Apply the 2013 standard deduction: $6,100 (single), $12,200 (married filing jointly), $6,100 (married filing separately), $8,950 (head of household), and $12,200 (qualifying widow(er) with dependent child). Additional amounts apply for filers age 65 or older or who are blind. Each personal exemption was $3,900. The Pease limitation was reinstated, reducing itemized deductions for high-income filers.

6. Report Additional Medicare Tax Liability if Required [2013 Only]

For 2013, a 0.9% Medicare tax applied when combined wages and self-employment income exceeded $250,000 (Married Filing Jointly), $125,000 (Married Filing Separately), or $200,000 for all others. Calculate using Form 8959, attached to Form 1040.

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Late filers often no longer have the original 2013 income documents. The IRS and Social Security Administration retain records that can help reconstruct your return without relying on estimates or memory.

IRS Wage & Income Transcript

Late filers often no longer have the original 2013 income documents. The IRS and Social Security Administration retain records that can help reconstruct your return accurately without relying on estimates.

IRS Account Transcript

This transcript reflects your 2013 tax account history, including all prior payments, credits applied, and any IRS adjustments made after the original filing deadline passed.

Social Security Administration

SSA earnings records show self-employment income credited to your Social Security record for 2013, serving as a secondary source for disability insurance and retirement claims when IRS transcripts are unavailable.

Contact Prior Employers or Clients

Businesses and clients are generally required to retain payroll and 1099 records for several years; reaching out directly may help recover income documentation no longer in your possession.

Do not estimate your 2013 self-employment income — use IRS transcripts to match all reported figures and reduce the risk of IRS follow-up notices after filing.

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These are the most frequent errors causing IRS processing delays, incorrect processing, or missed deductions on 2013 Schedule SE filings.

• Using the wrong tax year form — Submitting a 2012 or 2014 Schedule SE instead of the 2013 form can cause incorrect processing or delays; always use the correct prior-year form.
  
  
• Missing Form 8959 for the Additional Medicare Tax — Filers with combined Medicare wages and self-employment income above the applicable 2013 threshold must attach Form 8959; omitting it triggers an IRS notice.
  
  
• Wrong filing status label — An incorrect filing status on Form 1040 affects standard deduction amounts, AGI thresholds, and the Additional Medicare Tax income limits tied to your Schedule SE.
  
  
• Applying Pease limitations incorrectly — The Pease limitation on itemized deductions was reinstated for 2013; misapplying it to the wrong deduction categories produces an inaccurate taxable income figure and potential underpayment.
  
  
• Treating unemployment compensation as partially tax-free — Unemployment benefits were fully taxable in 2013; applying the prior-year partial exclusion results in understated income and may trigger an IRS correction notice.
  
  
• Assuming a refund is still available — The three-year refund window for 2013 closed April 15, 2017; filing now satisfies compliance obligations but will not generate a refund for most filers.
  
  
• Missing or incorrect Social Security numbers — An incorrect SSN on Schedule SE prevents the IRS from crediting self-employment earnings to your Social Security record, potentially reducing future retirement and disability benefits.
  
  
• Submitting an unsigned return — A paper Form 1040 with Schedule SE is legally invalid without the taxpayer's signature; unsigned returns are returned unprocessed, adding weeks of additional delay.
  
  
• Missing required attachments — Attach Schedule SE to Form 1040 and include Form 8959 if Additional Medicare Tax applies, or processing delays are likely to follow.

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What is IRS Schedule SE (Form 1040) (2013) used for?

Schedule SE computes self-employment tax on 2013 net earnings of $400 or more, covering SECA Social Security tax at 12.4% up to $113,700 and Medicare tax at 2.9% on all net earnings, and must accompany Form 1040 for filing purposes.

Can I still file a 2013 Schedule SE tax return?

Yes, the IRS accepts late returns regardless of how many years have passed. However, the three-year refund window closed April 15, 2017, so most late filers will not receive money back. Filing now stops the failure-to-file penalty from growing and establishes a formal compliance record with the IRS.

What was the self-employment tax rate for 2013?

In 2013, self-employment tax totaled 15.3%: 12.4% for Social Security on net earnings up to $113,700, plus 2.9% Medicare on all earnings; an extra 0.9% Medicare applied above $250,000 joint, $125,000 separate, or $200,000 otherwise for applicable filing statuses only.

What is the 92.35% adjustment, and why does it matter?

Before computing self-employment tax, multiply net income by 92.35%, reflecting the employer-equivalent share of Social Security and Medicare taxes; this matches W-2 treatment, where employers pay half. Omitting this adjustment overstates liability and yields an incorrect Schedule SE calculation result.

Can I deduct self-employment tax on my 2013 Form 1040?

Yes, you may deduct 50% of your total 2013 self-employment tax as an income tax deduction directly on Form 1040 — no itemizing required. This reduces your AGI, which can affect eligibility for other deductions and credits, including the self-employed health insurance deduction available for the 2013 tax year.

Do I need to file Schedule SE if I had a net loss from self-employment in 2013?

Schedule SE is usually required only when net self-employment earnings reach $400 or church employee income reaches $108.28; below those thresholds, including net-loss situations, it may be unnecessary, though filing can still help if you qualify for an optional method.

What happens if I use the wrong version of Schedule SE?

Using the Short Schedule SE when the Long version is required — or vice versa — produces an incorrect tax calculation. The difference can result in underpayment notices, overstated liability, or inaccurate Social Security credits. Always review the selection flowchart in the 2013 Schedule SE instructions before filing to confirm which version applies.

What is Form 8959, and who was required to file it for 2013?

Form 8959 computes the 0.9% Additional Medicare Tax, first effective in 2013, and is required when Medicare wages plus self-employment income exceed $250,000 joint, $125,000 separate, or $200,000 otherwise, or when one W-2 alone exceeds $200,000 for filing status thresholds.

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