Schedule SE

Self-Employment Tax (Form 1040)

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and for the year’s optional method figures. The upper and lower limits in IRC § 1402(l) move with a Social Security Administration figure rather than with a Treasury inflation adjustment, so they are published in the instructions rather than in the annual revenue procedure.