//1Σ1πSE*SCHEDULE SE≥ SOCIAL SECURITY SELF-EMPLOYMENT TAX≥
1992 * 17▌(ä 1040)≥ 2OMB No. 1545-0074▌≥-O▌≥ =SSN:▀πC1*▀DπC2*▌≥=O▌You MUST file ù SE if:▌ o Your wagº subject ¡ social s« AND MÜic£ (í railroad▌≥ ÑtiÑmû â) wƒe lºs than $130,200; AND▌ o Your net earnîgs ü self-ômû ü oér than church ôee▌≥ ê wƒe $400 í míe; OR▌ o You had church ôee ê ó $108.28 í míe.▌EXCEPTION:▌≥ If àr ály self-ômû ê was ü earnîgs as a mîútƒ,▌≥ membƒ ó a Ñligious ídƒ, í Chrútian SciÖce practitiáƒ, AND à▌≥ filÜ ä 4361 ñ ÑceivÜ IRS approval not ¡ be âÜ á those▌≥ earnîgs, DO NOT file ù SE. Instead, write "Exempt-ä 4361"▌≥ á ä 1040, Ç 47.▌You MUST use é Lág ù SE (Secï B) if any ó ése apply:▌ o You ÑceivÜ wagº AND é ₧ ó ¥ ó àr wagº subject ¡ social▌≥ s« í RRTA plus net earnîgs ü self-ômû ú ovƒ $55,500.▌ o The ₧ ó àr wagº ñ tips subject ¡ MÜic£ â plus àr net▌≥ earnîgs ü self-ômû ú ovƒ $130,200.▌ o You elect é "opïal method" ¡ figuÑ self-ômû â;▌ o You £ a mîútƒ, membƒ ó a Ñligious ídƒ, í Chrútian SciÖce▌≥ practitiრñ à ÑceivÜ IRS approval not ¡ be âÜ á àr▌≥ earnîgs ü ése sourcº, but à owe self-ômû â á▌≥ oér earnîgs.▌ o You had church ôee ê ó $108.28 í míe that was ÑpítÜ á W2.▌ o You had tip ê subject ¡ social s« â, but à did not Ñpít▌≥ those tips ¡ àr ôƒ;▌≥-O▌SECTION A. Shít ù SE (Read above ¡ see if à must use lág Sch SE.)▌≥-O▌ 1. Net próit í É ü ù F ñ farm partnƒships≥.1.|▀Eß▌≥ B|≥- ▌ 2. Net próit í É ü ù C ñ ù K-1 (oér≥ |▌≥ than farmîg). See ès fí oér ê ¡ Ñpít..2.|▀Eß▌≥ B|≥- ▌ 3. Combîe Çs 1 ñ 2≥.'3.|▀Eß▌≥ B|≥- ▌ 4. Net earnîgs ü self-ômû. Multiply ln 3 by .9235.≥ |▌≥ If lºs than $400, do not file thú schÜule; à do not≥ |▌≥ owe self-ômû â≥.%4.|▀Eß▌≥ B|≥- ▌ 5. Self-ômû â. If é ë á Ç 4 ú:≥ |▌≥ o $55,500 í lºs, multiply Ç 4 by 15.3% (.153);≥ |▌≥ o Míe than $55,500 but lºs than $130,200, multiply é≥ |▌≥ ë î excºs ó $55,500 by 2.9% (.029). ç≥ |▌≥ $8,491.50 ¡ é Ñsult ñ eÅ é ₧;≥ |▌≥ o $130,200 í míe, eÅ $10,657.80;≥ |▌≥ Also eÅ thú ë á ä 1040, Ç 47≥.5.|▀Eß▌≥ Note: Also eÅ áe-half ó Ç 5 á ä 1040, Ç 25.≥ ≥- ▌≥=O▌Fí Papƒwík RÜucï Act Notice, see îstr.≥ ù SE (ä 1040) 1992▌H838≡//2Σ1⌠N92SCHS1*πSE*▀X Sched SE, pg 1 ▀#X▌▌▌▌▌▌▌▌▀πC1*▀DπC2*▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▌▀Eß▌▌▀Eß▌▌▀Eß▌▌▀Eß▌▌▌▌▌▌▀Eß≡
