A

Actual net earnings, Regular Method

Administrator, Executor or Administrator

Assistance (see Tax help)

B

Business, defined, Trade or business.

C

Christian Science practitioner, Minister, Christian Science Practitioner, or Member of Religious Order

Christian science practitioner, Minister, Christian Science practitioner, or member of religious order.

Church employee, Church employee., Church employee.

Comments on publication, Comments and suggestions.

Commodities, dealer in, Dealer in Securities

Community income, Community Income

Contractor, independent, Independent contractor.

Credits for social security coverage, Earning credits in 2004 and 2005.

D

Day trader(See Trader in securities), Trader in Securities

Dealer:

Real estate, Real estate dealer.

Securities, Dealer in Securities

Direct seller, Real Estate Agent or Direct Seller

E

Estimated tax, Paying Estimated Tax

Example, filled-in Schedule SE (Form 1040), Short Schedule SE Example

Executor, Executor or Administrator

F

Farm optional method, Farm Optional Method

Farmer, Farmer.

Fiscal year filer, Fiscal year filer.

Fishing crew member, Fishing Crew Member

Form:

1040, Self-employment tax deduction., Executor or Administrator

1040-ES, Paying Estimated Tax

1065, Husband and wife partners.

4029, Member of Recognized Religious Group

4361, Minister, Christian Science Practitioner, or Member of Religious Order

SS-5, Obtaining a Social Security Number, Replacing a lost social security card.

W-4, How to avoid paying estimated tax.

W-7, Obtaining an Individual Taxpayer Identification Number

Free tax services, How To Get Tax Help

G

Gain or loss, Gain or Loss

Government employee:

Foreign, Foreign government or international organization employee.

Local, State or local government employee.

State, State or local government employee.

H

Help (see Tax help)

How to figure net earnings:

Farm optional method, Farm Optional Method

Nonfarm optional method, Nonfarm Optional Method

Regular method, Regular Method

I

Independent contractor, Independent contractor., Sole proprietor or independent contractor.

Individual taxpayer identification number (ITIN), Obtaining an Individual Taxpayer Identification Number

Insurance agent:

Former, Former Insurance Agent

Retired, Retired Insurance Agent

International organization employee, Foreign government or international organization employee.

L

Lost income payments, Lost Income Payments

M

Magazine vendor, Newspaper or Magazine Vendor

Member of religious order, Minister, Christian Science Practitioner, or Member of Religious Order, Minister, Christian Science practitioner, or member of religious order.

Methods for figuring net earnings, Methods for Figuring Net Earnings

Minister, Minister, Christian Science Practitioner, or Member of Religious Order, Minister, Christian Science practitioner, or member of religious order.

More information (see Tax help)

N

Net earnings, methods for figuring, Methods for Figuring Net Earnings

Newspaper:

Carrier, Newspaper Carrier or Distributor

Deliverer, Newspaper Carrier or Distributor

Distributor, Newspaper Carrier or Distributor

Nonfarm optional method, Nonfarm Optional Method

Notary public, Notary Public

O

Optional method:

Farm, Farm Optional Method

Nonfarm, Nonfarm Optional Method

Reasons to use, Why use an optional method?

Options, dealer in, Dealer in Securities

P

Partner:

Earnings subject to SE tax, Partner.

Husband and wife, Husband and wife partners.

Limited, Limited partner.

Retired, Retired partner.

Partnership, Partnership Income or Loss

Public official, Public Official

Publications (see Tax help)

R

Real estate:

Agent, Real Estate Agent or Direct Seller

Rent, Real Estate Rent

Regular method, Regular Method

Religious group, member of, Member of Recognized Religious Group

Rental income, hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments.

Research grant, Research Grant

Retired insurance agent, Retired Insurance Agent

S

Salaries, Wages, Salaries, and Tips

Schedule SE (Form 1040)

Filing requirement, Reporting Self-Employment Tax

Filled-in form example , Short Schedule SE Example

SE income, U.S. possession, U.S. Possession Self-Employment Income

SE tax:

Deduction, Self-employment tax deduction.

How to pay, How To Pay Self-Employment Tax

Who must pay, Who Must Pay Self-Employment Tax?

Social security benefits, how to become insured, How to become insured under social security.

Social security number, Obtaining a Social Security Number

Sole proprietor, Sole proprietor or independent contractor.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Tips, Wages, Salaries, and Tips

Trade, defined, Trade or business.

Trader in securities, Trader in Securities

Trailer park owner, Trailer park owner.

TTY/TDD information, How To Get Tax Help

U

U.S. possession self-employment income, U.S. Possession Self-Employment Income

W

Wages, Wages, Salaries, and Tips