File a Form 1040 with Schedule SE and Form 2555.

Figure your self-employment tax on Schedule SE and enter it on Form 1040 as the tax due with the return.

Unless your situation is described below, attach Schedule SE (Form 1040) to your U.S. income tax return.

See the Instructions for Schedule SE.

Samuel owes self-employment tax of $9,729 (Line 47 and Schedule SE.)

The first, on Line 27, is $2,212, which is one-half of Felicity's self-employment tax from Schedule SE for her freelance business.

They are calculated on Schedule SE, based on the net profit of the business.

They must pay a self-employment tax of $203 (Line 47), calculated on Schedule SE.

But those who owe the tax and do not report it on a Schedule SE are inviting trouble.

Daphne owes self-employment tax of $9,065 (Line 47 and Schedule SE.)