Individuals use IRS Schedule SE to figure out how much self-employment tax they owe. Schedule SE is one of many schedules of Form 1040, the form you use to file your individual income tax return. You use it to calculate your total self-employment tax, which you must report on another schedule of Form 1040— Schedule 2 (Part II, line 4).

IRS Schedule SE (Form 1040) is used by freelancers, sole proprietors, and independent contractors to calculate their Social Security and Medicare tax on self-employment income of $400 or more for the year. The form calculates what is similarly withheld on a W-2 as FICA tax for employees.