Schedule SE (Form 1040) — Self-Employment Tax

This skill produces an audit-grade draft of Schedule SE from the user's net self-employment earnings. It walks through the form line by line, applies the IRS rules at each line, validates the result, and emits a deliverable the user can transcribe to a paper or e-file form with confidence.

The math is mostly mechanical — multiply by 0.9235, then by 0.153 (or split into 12.4% Social Security + 2.9% Medicare with a wage-base cap on the SS portion). The judgment is in whether the income is SE-eligible, whether the user has W-2 wages that consume part of the Social Security wage base, and whether the optional methods apply. This skill optimizes for those decisions — the agent should ask, not guess.

Companion guide for end users: Schedule SE Instructions: Complete Self-Employment Tax Guide 2026 on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when any of the following is true: