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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 

  • Form 1040 (U.S. Individual Income Tax Return)
  • Schedule C (Profit or Loss from Business)
  • Schedule F (Profit or Loss from Farming)
  • Schedule SE (Self-Employment Tax)

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.

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