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2004 Instructions for Schedule SE (Form 1040) (2004)
2004
Table of Contents
Self-Employment Tax
Introduction
General Instructions
What's New
Who Must File Schedule SE
Who Must Pay Self-Employment (SE) Tax?
Self-Employed Persons
Employees of Churches and Church Organizations
Ministers and Members of Religious Orders
Members of Certain Religious Sects
U.S. Citizens Employed by Foreign Governments or International Organizations
U.S. Citizens or Resident Aliens Living Outside the United States
More Than One Business
Joint Returns
Community Income
Fiscal Year Filers
Specific Instructions
Self-Employment Tax
Net Earnings From Self-Employment
What Is Included in Net Earnings From Self-Employment?
Partnership Income or Loss
Share Farming
Other Income and Losses Included in Net Earnings From Self-Employment
Income and Losses Not Included in Net Earnings From Self-Employment
Statutory Employee Income
Optional Methods
Farm Optional Method
Nonfarm Optional Method
Using Both Optional Methods
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