IRS FAQ - Who Must File Schedule SE?

You must file Form 1040 Schedule SE if:

You had net earnings from self-employment from other than church employee income (line 4 of Short Form 1040 Schedule SE or line 4c of Long Form 1040 Schedule SE) of $400 or more or
You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious order is not church employee income (see page SE-1).
Note: Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Form 1040 Schedule SE and use either "optional method" in Part II of Long Form 1040 Schedule SE
Exception: If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Form 1040 Schedule SE. Instead, write "Exempt-Form 4361" on Form 1040, line 57.
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