Taxpayers use Schedule SE (Form 1040) to figure the tax due on net earnings from self-employment. You must pay SE tax if you had net earnings of $400 or more as a self-employed person.
When you enter your information, if you made at least $400 in profits from self-employment or if Schedule SE is otherwise required (for example, church employee income), TurboTax will automatically fill it out and attach it to your return.