//1Σ1SCHEDULE SE≥ SELF-EMPLOYMENT TAX≥ 1994 * 17▌(ó 1040)≥ 2OMB No. 1545-0074▌≥-O▌≥ =SSN:▀πC1*▀DπC2*▌≥=O▌You MUST file » SE ï:▌ o You had net earnòs ú self-employm£ ú oôr Äan church e»e▌≥ « $400 ü ¿; OR▌ o You had church e»e « $108.28 ü ¿. Income ú sçvicë▌≥ ƒ pçûmå ä a minâtç ü membç êligious üdç â NOT church▌≥ e»e «. See page SE-1.▌EXCEPTION:▌≥ è ƒr ély self-employm£ « wä ú earnòs ä a minâtç,▌≥ membç a êligious üdç, ü Chrâtian Sciàce practitiéç, AND ƒ▌≥ filå ó 4361 ö »$d IRS approval ù Ç be ¥å é Äose▌≥ earnòs, DO NOT file » SE. Instead, write "Exempt-ó 4361"▌≥ é ó 1040, Æ 47.▌You MUST ¢ ô Lég » SE (Secá B) ï any ôse apply:▌ o You »$d wagë AND ô » Ö ƒr wagë subject Ç social▌≥ » ö Måicÿ ü railroad êtiêm£ ¥ plus ƒr net earnòs▌≥ ú self-employm£ â ovç $60,600.▌ o You elect ô "opáal meÄod" Ç figuê self-employm£ ¥;▌ o You ÿ a minâtç, membç a êligious üdç, ü Chrâtian Sciàce▌≥ practitiéç ö ƒ »$d IRS approval ù Ç be ¥å é ƒr▌≥ earnòs ú ôse sourcë, but ƒ owe self-employm£ ¥ é▌≥ oôr earnòs.▌ o You had church e»e « $108.28 ü ¿ Äat wä » å é W2.▌ o You had tip « subject Ç social » ¥, but ƒ did ù » ▌≥ Äose tips Ç ƒr e»r;▌≥-O▌SECTION A. Shüt » SE (Read above Ç see ï ƒ can ¢ shüt Sch SE.)▌≥-O▌ 1. Net prit ü Ñ ú » F ö farm partnçships≥.1.|▀Eß▌≥ B|≥- ▌ 2. Net prit ü Ñ ú » C; » K-1 (oôr Äan |▌≥ farmò); ü oôr self-employm£ «. Minâtçs ü mem- |▌≥ bçs a êligious üdç see page SE-1 û amt Ç » ≥.2.|▀Eß▌≥ B|≥- ▌ 3. Combine Æs 1 ö 2≥.'3.|▀Eß▌≥ B|≥- ▌ 4. Net earnòs ú self-employm£. » ì 3 î .9235.≥ |▌≥ è ¬ Äan $400, do ù file Äâ schåule; ƒ do ù≥ |▌≥ owe self-employm£ ¥≥.%4.|▀Eß▌≥ B|≥- ▌ 5. Self-employm£ ¥. è ô ½ é Æ 4 â:≥ |▌≥ o $60,600 ü ¬, multiply Æ 4 î 15.3% (.153);≥ |▌≥ o Moê Äan $60,600, multiply Æ 4 î 2.9% (.029).≥
|▌≥ Thà add $7,514.40 Ç ô rëult.≥ |▌≥ Also »! Äâ ½ é ó 1040, Æ 47≥.5.|▀Eß▌≥ 4≥-|≥- ▌ 6. Dåucá û ée-half self-employm£ ¥. |≥ |▌≥ » Æ 5 î 50%. » é 1040/ì 25≥.6.|≥ |▀8ß▌≥=O▌Fü » instr.≥ » SE (ó 1040) 1994▌»-≡Σ2SCHEDULE SE (ó 1040) 1994≥ Attachm£ Sequàce No. 17≥ Page 2▌≥-O▌≥ =SSN:▀πC1*▀DπC2*▌≥=O▌SECTION B. Lég » SE▌≥-O▌º I - Self-Employm£ ₧▌≥-O▌ è ƒr ély « subject Ç self-employm£ ¥ â church e»e▌ «, skip Æs 1 » 4b. » -0- é 4c, ö go Ç Æ 5a.▌▌A. è ƒ ÿ a minâtç, membç a êligious üdç, ü Chrâtian Sciàce▌ practitiéç AND ƒ filå ó 4361, but ƒ had $400 ü ¿ oôr▌ earnòs subject Ç SE ¥, cétinue wiÄ Part I ö cí ¼≥. [ ]▀Nεß∩▌≥-O▌ 1. Net prit ü Ñ ú » F ö farm partnçships≥.1.|▀Eεß ∩▌ 2. Net prit ü Ñ ú Schå C; Schå K1 (néfarm); ü oôr |▌≥ SE «. Minâtçs ö êligious, see page SE-2≥. 2.|▀Eεß
∩▌ 3. Combine Æs 1 ö Æ 2≥."3.|▀Eεß ∩▌ 4a.è Æ 3 â ¿ Äan zço, multiply Æ 3 î .9235≥.4a.|▀Eεß ∩▌ b.» » ú Æ 17 ö Æ 19≥.4b.|▀Eεß∩▌ c.Add Æs 4a ö 4b. è undç $400, do ù file Sch SE≥ |▌≥ un¬ ƒ had church e»e «≥.4c.|▀Eß▌≥ 2≥-|≥-
▌ 5a.Church e»e « ú W-2≥. 5a.|≥ |≥#
▀7εß∩▌≥ 2≥-|≥-
▌ b.Line 5a timë .9235. è ¬ Äan $100, »! $0≥. 5b |▀Eß▌ 6. Add Æs 4c ö 5b≥.)6.|▀Eεß∩▌ 7. Maximum ½ subject Ç social » ¥≥.7.|▀Eß▌ 8a.» social » wagë ö tips≥
≥-|≥-
▌≥ ö railroad êtiêm£ compàsaá≥.8a.|≥ |≥#
▀7ß▌ b.Un» å tips subject Ç social »≥ |≥-|≥#
▌≥ ¥ ü Ç RRTA ¥≥.8b.|≥ |≥#
▀7ß▌≥ 2≥-|≥-
▌ c.Add Æs 8a ö 8b≥.(8c.|▀Eεß∩▌ 9. » Æ 8c ú Æ 7≥. 9.|▀Eεß∩▌10. » ô » Æ 6 ü Æ 9 î 12.4%≥.
10.|▀Eεß∩▌11. » Æ 6 î 2.9%≥.$11.|▀Eεß∩▌12. Self-employm£ ¥. Add Æs 10 ö 11. » ô rëult≥ |▌≥ ¼ ö é ó 1040, Æ 47≥. 12.|▀Eß▌≥ 4≥-|≥- ▌13. Dåucá û ée-half self-employm£ ¥. |≥ |▌≥ » Æ 12 î 50%. » é 1040/ì 25..13.|≥ |▀8ß▌≥=O▌º II - Opáal MeÄod Ç Figuê Net Earnòs (see »s)▌≥-O▌14. Maximum « û opáal meÄods≥.14.|▀Eεß ∩▌15. Farm opáal «≥.'15.|▀Eεß ∩▌16. » Æ 12 ú Æ 11≥. 16.|▀Eεß ∩▌17. Néfarm opáal «≥.$17.|▀Eß ▌≥=O▌»-≥ /» SE (ó 1040) 1994≡//2Σ1⌠N94SCHS1*▀X Sched SE, pg 1 ▀#X▌▌▌▌▌▌▌▌▀πC1*▀DπC2*▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▀Eß▌▌▌▀Eß▌▌▀Eß▌▌▀Eß▌▌▌▀Eß▌▌▌▌▌▀5ß≡Σ2⌠N94SCHS2*▀X Sched SE, pg 2 ▀#X▌▌▌▌▌▀πC1*▀DπC2*▌▌▌▌▌▌▌▌▌▀Oß▌▌▀Eß ▌▌▌▌▀Eß
