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You figure self-employment tax (SE tax) yourself using Schedule SE (Form 1040). Social Security and Medicare taxes of most wage earners are figured by their employers. Also you can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income.
I Am Self-Employed, So How Do I File a Tax Return? As a self-employed taxpayer, you will file your return on a Form 1040, and you will generally need to attach Schedule C (or Schedule C-EZ) and Schedule SE to your return. Whether you are an independent contractor or a statutory employee, efile.com makes it easy to prepare and efile your tax return.