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