Free US tax worksheet tool
US self-employment tax calculator (Schedule SE) for 2025 and 2026
Estimate the Social Security and Medicare parts of federal self-employment tax using the IRS regular method: net earnings × 92.35%, 12.4% Social Security up to the annual wage base ($176,100 for 2025; $184,500 for 2026), 2.9% Medicare on all net earnings, the 50% Schedule 1 deduction, and the 0.9% Additional Medicare Tax on Form 8959.
Estimate only, not tax advice: This page is a general mathematical estimate from the numbers you enter. It is not tax advice and does not tell you what you owe. Your entries stay in your browser and are never saved.
Estimate your 2025 or 2026 Schedule SE worksheet
Choose the tax year and filing status, then enter expected net profit from Schedule C (or partnership self-employment earnings) and any W-2 wages already subject to Social Security or Medicare tax.
For example, Schedule C line 31 net profit before the 92.35% Schedule SE adjustment.
Counts toward the $184,500 2026 Social Security wage base.
Estimated Schedule SE tax (2026)
$12,010.12
12.4% Social Security + 2.9% Medicare
Estimated 50% Schedule 1 deduction
$6,005.06
Employer-equivalent half of Schedule SE tax
Estimated Form 8959 Additional Medicare
$0.00
0.9% above $200,000 status threshold
| Worksheet step | Formula / IRS rule | Estimated amount |
|---|---|---|
| 1. Net self-employment profit | Schedule C (Form 1040), line 31 entry | $85,000.00 |
| 2. Net earnings from self-employment | Net profit × 92.35% (0.9235); $400 minimum applies | $78,497.50 |
| 3. Remaining 2026 Social Security wage base | $184,500 limit minus $0.00 W-2 Social Security wages | $184,500.00 |
| 4. Earnings subject to Social Security part | Smaller of step 2 or step 3 (if net earnings ≥ $400) | $78,497.50 |
| 5. Social Security part (12.4%) | Step 4 × 12.4% (0.124) | $9,733.69 |
| 6. Medicare part (2.9%) | Step 2 × 2.9% (0.029) on all net earnings | $2,276.43 |
| 7. Estimated Schedule SE tax | Step 5 + Step 6 (Schedule 2, line 4) | $12,010.12 |
| 8. Estimated deduction for half of SE tax | Step 7 × 50% (0.50) (Schedule 1, line 15 adjustment to income) | $6,005.06 |
| 9. Additional Medicare Tax reduced threshold | $200,000 threshold minus $0.00 Medicare wages (not below $0) | $200,000.00 |
| 10. Estimated Additional Medicare Tax on SE income (0.9%) | $0.00 excess net earnings × 0.9% (Form 8959, Part II) | $0.00 |
This worksheet calculation is an estimate based solely on the numbers entered above. It is not tax advice and does not tell you what you owe. It does not calculate federal or state income tax, optional farm or nonfarm methods, church employee income or community property rules.
Official IRS examples
Worked examples from IRS Publication 334 and Form 8959 Instructions
1. Regular method 92.35% net earnings (IRS Pub. 334, Ch. 10)
In IRS Publication 334 (Chapter 10, Example 1), a sole proprietor has $1,200 of net nonfarm profit. Under the regular method, actual net earnings from self-employment are $1,200 × 0.9235 = $1,108.20 ($1,108 rounded to the nearest dollar). Because $1,108 is at least $400, Schedule SE applies: 12.4% Social Security ($137.42) plus 2.9% Medicare ($32.14) equals $169.56 in estimated Schedule SE tax, with half ($84.78) deductible on Schedule 1.
2. Additional Medicare Tax with W-2 wages (Form 8959 Instructions)
In the Instructions for Form 8959 (Part II, Line 13 Example), Kathleen and Liam file a joint return with $130,000 in W-2 Medicare wages and $140,000 in self-employment net earnings on Schedule SE, line 6. The $250,000 joint threshold is reduced by the $130,000 of wages to $120,000. The remaining $20,000 of self-employment income above the reduced threshold ($140,000 − $120,000) is multiplied by 0.9% (0.009) for an Additional Medicare Tax of $180.00.
Official IRS constants and source quotes
Every rate, threshold and wage base used by this calculator comes directly from official IRS publications and instructions.
| Constant | Tax year | Value | Exact quote from source | Official source & date checked |
|---|---|---|---|---|
| Regular method net earnings factor (92.35%) | 2025-2026 | 92.35% | “To figure net earnings using the regular method, multiply your self-employment earnings by 92.35% (0.9235).” | IRS Publication 334, Tax Guide for Small Business (Chapter 10)Checked 2026-11-05 |
| Minimum net earnings threshold for Schedule SE | 2025-2026 | $400 | “Your net earnings from self-employment (excluding church employee income) were $400 or more.” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Combined Schedule SE tax rate (15.3%) | 2025-2026 | 15.299999999999999% | “The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Social Security part of self-employment tax rate (12.4%) | 2025-2026 | 12.4% | “The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Medicare part of self-employment tax rate (2.9%) | 2025-2026 | 2.9000000000000004% | “The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Schedule 1 deduction for half of self-employment tax (50%) | 2025-2026 | 50% | “Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on Schedule 1 (Form 1040), line 15.” | IRS Publication 505 (2026), Worksheet 2-3, line 11Checked 2026-11-05 |
| 2025 Social Security wage base limit | 2025 | $176,100 | “Only the first $176,100 of your combined wages, tips, and net earnings in 2025 is subject to any combination of the 12.4% social security part of SE tax, social security tax, or the Tier 1 part of railroad retirement tax.” | IRS Publication 334, Tax Guide for Small Business (Chapter 10)Checked 2026-11-05 |
| 2026 Social Security wage base limit | 2026 | $184,500 | “For 2026, the first $184,500 of your combined wages, tips, and net earnings is subject to any combination of the social security part of self-employment tax, social security tax, or railroad retirement (tier 1) tax.” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Additional Medicare Tax rate (0.9%) | 2025-2026 | 0.8999999999999999% | “You are liable for an additional 0.9% Medicare Tax if your wages, compensation, or self-employment income (together with that of your spouse if filing a joint return) exceed the threshold amount for your filing status” | IRS: Self-employment tax (Social Security and Medicare taxes)Checked 2026-11-05 |
| Additional Medicare Tax threshold (Single, Head of household, Qualifying surviving spouse) | 2025-2026 | $200,000 | “A 0.9% Additional Medicare tax applies to Medicare wages, self-employment income, and railroad retirement (RRTA) compensation that exceed the following threshold amounts based on filing status: $250,000 for married filing jointly; $125,000 for married filing separately; and $200,000 for all other taxpayers.” | IRS Topic no. 560, Additional Medicare taxChecked 2026-11-05 |
| Additional Medicare Tax threshold (Married filing jointly) | 2025-2026 | $250,000 | “$250,000 for married filing jointly; $125,000 for married filing separately; and $200,000 for all other taxpayers.” | IRS Topic no. 560, Additional Medicare taxChecked 2026-11-05 |
| Additional Medicare Tax threshold (Married filing separately) | 2025-2026 | $125,000 | “$250,000 for married filing jointly; $125,000 for married filing separately; and $200,000 for all other taxpayers.” | IRS Topic no. 560, Additional Medicare taxChecked 2026-11-05 |
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