IRS Schedule SE Form 1040 (2019): Self-Employment Tax Form

Self-employed taxpayers use IRS Schedule SE to calculate Social Security and Medicare taxes owed with Form 1040. For 2019, it generally applies to freelancers, independent contractors, sole proprietors, and business owners with $400 or more in net self-employment income.

Late Filers

Late filers should submit their 2019 Form 1040 with Schedule SE attached promptly to reduce additional late-filing penalties when possible.

Multiple Income Sources 

Use Schedule SE when 2019 net self-employment earnings reached $400, or church employee income reached $108.28, while considering wage-base limits.

Itemizing Deductions 

The deductible part of self-employment tax goes on Schedule 1, line 14, so taxpayers can claim it without itemizing deductions.

Claiming 2019 Credits

Schedule SE may affect earned-income-based credits, and optional methods may help some taxpayers qualify for or increase certain 2019 credits.

IRS Compliance 

Filing Schedule SE with your 2019 Form 1040 records self-employment tax contributions accurately for the IRS and Social Security Administration.

Citizens Abroad / Military 

U.S. citizens abroad generally owe self-employment tax of $400 or more, while military members report separate self-employment income under the same rules.

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Follow these six steps to calculate self-employment tax and complete your 2019 Schedule SE accurately. Several steps include 2019-specific details that differ from other tax years.

1. Gather Your Documents Before Starting

Collect all records of your self-employment income — including Schedule C for sole proprietorship or business income, Schedule F for farm, and partnership K-1 statements — to determine your total self-employment income. Also, gather W-2 forms if you received wages.

2. Choose the Correct Filing Status [2019 Only]

Your filing status on Form 1040 affects your taxable income and thresholds. The five options for 2019 are single, married filing jointly, married filing separately, head of household, and qualifying widow(er) with dependent child. Verify that the label on your individual income tax return matches one of these exactly, as the IRS may reject outdated forms.

3. Report All Income on the Correct Lines

Enter Schedule C net profit on Schedule SE, Part II, Line 2. Farm income from Schedule F and farm partnership self-employment income go on Line 1a. Nonfarm partnership income goes on Line 2. For 2019, the Social Security tax applies up to $132,900; the Medicare tax applies to all net earnings.

4. Calculate Adjusted Gross Income (AGI)

For 2019 Schedule SE, calculate net self-employment earnings, then apply 12.4% Social Security tax only to earnings within the remaining $132,900 wage base. Apply 2.9% Medicare tax to all net earnings. Report any additional Medicare tax on Form 8959, and deduct one-half on Schedule 1, Line 14.

5. Choose Your Deductions and Apply Exemptions [2019 Only]

For 2019, the standard deduction amounts were $12,200 for single and married filing separately filers, $24,400 for married filing jointly and qualifying widow(er), and $18,350 for head of household. For income tax purposes, the Pease limitation on itemized deductions was suspended for 2019, so it does not apply to this return

6. Claim the 2019-Specific Credit [2019 Only]

Self-employed individuals with low or net-loss income may elect optional methods on Schedule SE to maintain social security coverage and preserve earned income credit eligibility. Attach the completed Schedule SE to Form 1040 when submitting your return.

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Missing W-2s or Tax Records for 2019?

Late filers — including freelancers, independent contractors who provide services, and sole proprietors — frequently lack original W-2s and 1099 forms from 2019. The IRS and Social Security Administration maintain official records that can help you accurately reconstruct your return.

IRS Wage & Income Transcript 

IRS wage and income transcripts show 2019 information returns reported to the IRS, including Forms W-2, 1099-MISC, 1098, and 5498. For 2019 nonemployee compensation, taxpayers should look for Form 1099-MISC records.

IRS Account Transcript 

This transcript shows payments made, estimated taxes credited, penalties assessed, and adjustments applied to your 2019 tax account, helping you determine what has already been reported by the IRS. 

Social Security Administration

An SSA earnings record may verify 2019 covered earnings, but it does not replace Form W-2. Use a transcript or Form 4852 for a missing W-2.

Contact Prior Employers

Employers generally keep payroll records for four years after tax is due or paid. Former employers may still have 2019 wage details, but access is not guaranteed.

Never estimate your taxable income figures — use IRS transcripts to match official records and avoid unnecessary follow-up notices from the IRS.

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These are the most frequent tax form errors that cause IRS processing delays, rejected returns, or missed credits.

• Using the wrong tax year form — Submitting a 2018 or 2020 Schedule SE instead of the 2019 version causes an automatic mismatch and rejection of your return by the IRS.
  
  
• Missing 2019-specific optional methods credit — Failing to apply optional methods on Schedule SE may result in a missed opportunity to qualify for certain earned-income-based credits on your 2019 return.
  
  
• Wrong filing status label — Using an outdated filing status on your 2019 Form 1040 can affect your taxable income, standard deduction, and eligibility for certain credits.
  
  
• Applying Pease limitations incorrectly — The Pease limitation on itemized deductions was suspended for 2019, so applying it will overstate your taxable income and result in an incorrect tax liability.
  
  
• Treating unemployment compensation as partially tax-free — All unemployment compensation received in 2019 is fully taxable for income tax purposes; there was no exclusion in effect, unlike certain pandemic-era relief provisions.
  
  
• Assuming a refund is still available — The IRS announced July 17, 2023, as the deadline for claiming a 2019 refund on an unfiled return; any refund from that year is now likely forfeited.
  
  
• Missing or incorrect Social Security numbers — An incorrect or missing SSN on Schedule SE delays processing and may prevent your self-employment earnings from being credited toward social security coverage.
  
  
• Unsigned return — A paper return missing required signatures is automatically invalid; the IRS will reject it and require a properly signed resubmission before processing your 2019 return.
  
  
• Missing attachments — Failing to attach Schedule SE, Schedule C, or other required supporting forms to your 2019 Form 1040 will cause processing errors and potential IRS follow-up.

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What is IRS Schedule SE (Form 1040) (2019) used for? 

IRS Schedule SE is used to calculate self-employment tax owed by freelancers, independent contractors, and sole proprietors for tax year 2019. This tax covers both the employer portion and employee portion of Social Security and Medicare. Results are transferred to Form 1040 for final tax calculation.

Can I still file a 2019 tax return? 

Yes, you can still file a 2019 individual income tax return, including Schedule SE, after the deadline. However, the IRS announced July 17, 2023, as the deadline for claiming a 2019 refund on an unfiled return. If you owe self-employment taxes, filing now will stop the failure-to-file penalty from growing.

What is the self-employment tax rate for 2019? 

For 2019, the self-employment tax was 15.3% total: 12.4% for Social Security and 2.9% for Medicare. Social Security applies up to the $132,900 wage base, considering wages. Medicare applied to all earnings, with a possible additional Medicare tax separately.

Do I need to file Schedule SE if I earned less than $400? 

You generally must file Schedule SE if net self-employment earnings are $400 or more, or church employee income is $108.28 or more. Optional methods may help eligible taxpayers receive Social Security credit or certain credits, but specific eligibility rules apply.

Can I deduct half of my self-employment tax? 

Yes, you can deduct half of your 2019 self-employment tax as a deductible expense on Schedule 1 of Form 1040. This lowers your adjusted gross income without requiring you to itemize. It does not reduce your self-employment tax itself, but it does reduce your overall income tax liability.

Which version of Schedule SE should I use — short or long? 

Use the 2019 Schedule SE flowchart to determine whether the Short Schedule SE (Section A) or Section B applies. The Long Schedule SE is required in several situations, including certain wage-base cases, optional methods, church employee income, unreported tips, Form 8919 wages, and certain minister or religious order situations.

What happens to my Social Security benefits if I don't file Schedule SE? 

Failing to file Schedule SE means the IRS will not report your 2019 self-employment contributions to the Social Security Administration. As a result, those earnings will not count toward social security coverage for retirement, disability, or Medicare benefits, potentially reducing your future eligibility or payment amount.

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