Filing Requirements for Self-Employed Individuals
You are self-employed if you operate a trade, business, or profession, either by yourself or as a partner. You report your earnings for Social Security when you file your federal income tax return. If your net earnings are $400 or more in a year, you must report your earnings on schedule SE.
The self-employed individual must complete the following federal tax forms by April 15 following any year in which you have net earnings of $400 or more:
Michigan Tax Forms
Federal Tax Forms
These forms can be obtained from the IRS online at www.irs.gov and most banks and post offices. Send the tax return and schedules along with your self-employment tax to the IRS. Even if you do not owe any income tax, you must complete Form 1040 and Schedule SE to pay self-employment Social Security tax. This is true even if you already get Social Security benefits.