![]() Special rules apply to workers who perform in-home services for elderly or disabled individuals (caregivers). Family Caregivers and Self-Employment Tax Note: The self-employment tax rules apply no matter how old you are and even if you are already receiving Social Security or Medicare. If you have earnings subject to self-employment tax, use Schedule SE to figure your net earnings from self-employment. Before you figure your net earnings, you generally need to figure your total earnings subject to self-employment tax. Generally, your net earnings from self-employment are subject to self-employment tax. If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C to figure net earnings from self-employment. You had church employee income of $108.28 or more. ![]()
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