Topics

• Who must pay self-employment tax, and
• Who is exempt from self-employment tax.

Useful Items

Publication

• 517   Social Security and Other Information for Members of the Clergy and Religious Workers
• 533   Self-Employment Tax

Form (and Instructions)

• Form 4361   Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
• Form 1040-PR   Planilla Para La Declaración de la Contribución Federal Sobre el Trabajo por Cuenta Propia
• Form 1040-SS   U.S. Self-Employment Tax Return
• Schedule SE (Form 1040)   Self-Employment Tax

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