Am I subject to self employment tax? The income reported on line 21 was a commission received monthly from a one time referral to a company that I do not work for.

[jj1578]

I have already submitted my return and just received notice from the IRS that I may be subject to self-employment tax. I receive a commission payment monthly, but it is from a one time referral to a company. I did receive a 1099-MISC  (non-employee compensation) from that company. I am not sure as to how I should respond back to the IRS. I looked at schedule SE and it seems as though it wouldn't apply to my current situation.

[shkcpa]

You actually submitted a tax return, not a refund, to the IRS.  Any amounts reported to the IRS on 1099-MISC are usually subject to self-employment tax.  How you are paid or what generated the payment is irrelevant.  If you don't assess yourself the tax IRS will do it for you & send you a bill.