---
name: schedule-se
description: >
  Use this skill when a sole proprietor, single-member LLC owner, freelancer,
  independent contractor, gig worker, or any filer with net self-employment
  earnings of $400 or more needs to compute self-employment tax on Schedule SE
  (Form 1040). Triggers on phrases like "self-employment tax", "Schedule SE",
  "SE tax calc", "1099 freelance tax", "freelance Social Security Medicare",
  "net earnings from self-employment", "how much SE tax do I owe", or any
  request to compute the 15.3% SE tax on Schedule C / Schedule F income.
  Do NOT use for: W-2 employees (FICA already withheld via Form W-2 box 4/6);
  S-corp shareholder distributions (no SE tax — but the shareholder must take
  reasonable W-2 wages reported on Form 941); church employees with Form 4361
  exemption; partners in a partnership (use the SE earnings line from Schedule
  K-1 box 14 instead of Schedule C); or filers with net SE earnings under $400
  (no SE tax owed and Schedule SE not required).
form: Schedule SE (Form 1040)
audience: [solo, freelance, llc1]
tax_year: 2026
last_verified: 2026-10-06
official_form: https://www.irs.gov/pub/irs-pdf/f1040sse.pdf
official_instructions: https://www.irs.gov/pub/irs-pdf/i1040sse.pdf
---

# Schedule SE (Form 1040) — Self-Employment Tax

This skill produces an audit-grade draft of Schedule SE from the user's net self-employment earnings. It walks through the form line by line, applies the IRS rules at each line, validates the result, and emits a deliverable the user can transcribe to a paper or e-file form with confidence.

The math is mostly mechanical — multiply by 0.9235, then by 0.153 (or split into 12.4% Social Security + 2.9% Medicare with a wage-base cap on the SS portion). The judgment is in *whether the income is SE-eligible*, *whether the user has W-2 wages that consume part of the Social Security wage base*, and *whether the optional methods apply*. This skill optimizes for those decisions — the agent should ask, not guess.

**Companion guide for end users:** [Schedule SE (Form 1040) Instructions: Self-Employment Tax Guide 2026](https://jupid.com/blog/schedule-se-instructions-guide-2026) on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

---

## When to invoke

Engage this skill when **any** of the following is true:

- The user explicitly mentions Schedule SE, "SE tax", "self-employment tax"
- The user has filed (or is filing) Schedule C with **Line 31 net profit ≥ $400**
- The user has filed Schedule F (farm) with **Line 34 net profit ≥ $400**
- The user is a partner in a partnership and has **Schedule K-1 (Form 1065) Box 14 Code A self-employment earnings ≥ $400**
- The user asks "how much do I owe in Social Security and Medicare on my freelance income"
- The user is computing quarterly estimated taxes and needs the SE-tax component (Form 1040-ES)

Do **not** engage this skill when:

- The user is a W-2 employee only — FICA is withheld at source; no Schedule SE
- The user is an S-corp shareholder receiving distributions — distributions are not SE earnings; the shareholder takes reasonable W-2 compensation reported on Form W-2 (the corp files Form 941 quarterly)
- The user is a member of a religious order or has filed Form 4361 (clergy housing exemption) or Form 4029 (Amish / Mennonite) — different rules, redirect to the IRS Pub 517 / Pub 51
- The user's net SE earnings are below $400 and the user is not using the optional methods to claim Social Security credits — no SE tax due and Schedule SE not required (IRC §1402(b))
- The user is a foreign national exempt from SE tax under a totalization agreement — see the relevant treaty

If the user's situation is ambiguous (e.g., LLC with multiple members, S-corp election filed mid-year), ask before proceeding. The most common confusion: a solo filer who incorporated as an S-corp and thinks they still owe SE tax — they don't on the K-1 distribution; they owe FICA via the W-2 the S-corp pays them.

---

## Prerequisites

Before producing anything, the agent must have these inputs. If any are missing, **ask for them explicitly** and stop until you get an answer.

1. **Tax year** the return covers. Schedule SE for tax year 2025 is filed in 2026; for tax year 2024, in 2025. The Social Security wage base, optional method dollar thresholds, and form revision change yearly.
2. **Filer's legal name and SSN.** Used in the Schedule SE header. If a joint return has SE income from both spouses, each spouse files a separate Schedule SE.
3. **Net SE earnings source.** One or more of:
   - Schedule C Line 31 net profit (most common)
   - Schedule F Line 34 net profit
   - Schedule K-1 (Form 1065) Box 14 Code A (general partner / LLC member share of SE earnings)
   - Church employee income (Form W-2 wages from a church or qualified church-controlled organization that elected out of employer FICA; Part I lines 5a–5b)
4. **W-2 wages received in the same year.** Needed because Form W-2 Box 3 (Social Security wages) and Box 7 (Social Security tips), plus any railroad retirement (tier 1) compensation, consume the SS wage base (Schedule SE line 8a). If the user has both a W-2 job AND self-employment income, the SS portion of SE tax is reduced (or eliminated) by the wages already subject to FICA. Ask: "Did you also receive a W-2 in [tax year]? If yes, what's in Box 3 (Social Security wages) and Box 7 (Social Security tips)?"
5. **Optional method election.** Ask only if Schedule C / F income is unusually low and the user wants to qualify for or maintain Social Security credit accrual: "Do you want to use the farm or non-farm optional method to elect into a higher SE tax base for Social Security credit purposes? Most filers say no."
6. **Prior-year self-employment.** Only relevant for the non-farm optional method — the user must have had net SE earnings of at least $400 in 2 of the 3 tax years immediately before this one to qualify (IRC §1402(h); Schedule SE instructions, Part II).
7. **Church employee income (Form W-2 with no FICA withheld).** Rare — applies to certain religious organizations that have elected out of FICA under IRC §3121(w). If the user has W-2 wages from such an employer, those go on Part I line 5a (line 5b = line 5a × 0.9235; if less than $100, enter -0-).

---

## Workflow

Execute these steps in order. Don't skip ahead even if the user pushes you to.

### Step 1 — Confirm the user owes SE tax

Confirm net SE earnings are ≥ $400 (after the 0.9235 multiplier). Below that threshold, Schedule SE is not required and no SE tax is owed (IRC §1402(b)). Exception: the user is electing the non-farm or farm optional method to keep accruing Social Security credits — then Schedule SE is filed even with zero or low earnings.

If the user is below $400 and not electing an optional method, stop and tell them Schedule SE is not required; remind them that Schedule C / F still gets filed and the income still flows to Form 1040.

### Step 2 — Gather all SE income sources

Sum every SE income source for this filer (one Schedule SE per spouse):

```
Schedule C Line 31 net profit:           $X,XXX
Schedule F Line 34 net profit:           $X,XXX
K-1 Box 14 Code A (general partner):     $X,XXX
Church employee W-2 income (Sec B):      $X,XXX  (handled separately)
```

Sum of the first three goes to Part I Line 2 (or Line 1a/1b for farmers).

### Step 3 — Determine which parts of the form apply

The 2020 Schedule SE redesign merged the short and long forms into a single form, but the structure still distinguishes scenarios:

- **Part I** (lines A, 1a–13) — standard SE tax computation (almost everyone), including church employee income on lines 5a–5b
- **Part II lines 14–15** — farm optional method (2025: gross farm income $10,860 or less, or net farm profits less than $7,840; verify the next year's form)
- **Part II lines 16–17** — nonfarm optional method (2025: net nonfarm profits less than $7,840 and less than 72.189% of gross nonfarm income; verify the next year's form)

Pick Part I for the typical solo / freelance filer.

### Step 4 — Compute Part I Line 3 (sum of SE earnings)

```
Line 1a = Schedule F Line 34 net farm profit + farm partnership K-1 Box 14 Code A (or 0)
Line 1b = taxable CRP payments (Schedule F line 4b or K-1 Box 20 Code AQ), entered as a NEGATIVE, only if the user was receiving Social Security retirement or disability benefits (usually 0)
Line 2  = Schedule C Line 31 + nonfarm K-1 Box 14 Code A
Line 3  = Line 1a + Line 1b + Line 2
```

### Step 5 — Apply the 0.9235 multiplier (Line 4a)

```
Line 4a = Line 3 × 0.9235
```

The 0.9235 factor (= 1 − 0.0765) approximates removing the "employer's share" of FICA from the SE base. It mathematically gives the self-employed filer parity with W-2 employees, who only pay FICA on 100% of their wage but whose employer pays a separate 7.65%. See IRC §1402(a)(12).

If line 3 is zero or less, Line 4a = Line 3 (no multiplier). If Line 4c (Line 4a + Line 4b) is **less than $400**, no SE tax is due: stop and document. Exception: with church employee income, enter -0- on Line 4c and continue to Line 5a.

### Step 6 — Add optional method amounts if elected (Lines 4b, 4c, 5a, 5b)

If the user elected the farm and/or nonfarm optional method (Step 1), Line 4b = Part II line 15 + line 17. The optional-method amount is NOT multiplied by 0.9235. Most filers skip this; if you do skip, Line 4c = Line 4a. If there is church employee income, Line 5b = Line 5a × 0.9235 (enter -0- if less than $100).

### Step 7 — Compute Line 7 (SS wage base for the year)

For tax year 2025, Line 7 prints "$176,100" — this is the Social Security wage base set by SSA each fall. SSA set the 2026 base at $184,500 (https://www.ssa.gov/oact/cola/cbb.html); use it for 2026 estimates. The 2026 Schedule SE (filed in 2027) will print the 2026 figure on Line 7. **Always read it from the form for the year being filed**, do not hardcode.

### Step 8 — Subtract W-2 SS wages already subject to FICA (Line 8a + 8b + 8c)

```
Line 8a = Total W-2 Social Security wages and tips (W-2 Boxes 3 + 7) + railroad retirement (tier 1) compensation for the same filer this year. If $176,100 or more (2025), skip 8b–10 and go to Line 11
Line 8b = Unreported tips subject to SS tax (from Form 4137; usually 0)
Line 8c = Wages subject to SS tax from Form 8919 (uncollected SS on misclassified worker; usually 0)
Line 8d = 8a + 8b + 8c
Line 9  = Line 7 − Line 8d   (remaining SS base available for SE earnings)
```

If Line 8d ≥ Line 7, Line 9 = 0 and the SS portion of SE tax is zero (the W-2 job already maxed out the SS wage base).

### Step 9 — Compute the Social Security portion (Line 10)

```
Line 10 = min(Line 6, Line 9) × 0.124
```

(Line 6 is total SE earnings post-0.9235 plus any optional method amount.) The 12.4% factor combines the 6.2% employee + 6.2% employer SS rate (IRC §1401(a)).

### Step 10 — Compute the Medicare portion (Line 11)

```
Line 11 = Line 6 × 0.029
```

Medicare has **no wage base cap** on Schedule SE. The 2.9% combines 1.45% employee + 1.45% employer (IRC §1401(b)).

(Note: high earners may also owe **Additional Medicare Tax** of 0.9% on the portion above $200K single / $250K MFJ — that's computed on **Form 8959**, not Schedule SE. Flag this for the user as a follow-up if Line 6 + W-2 wages exceeds the threshold.)

### Step 11 — Compute total SE tax (Line 12)

```
Line 12 = Line 10 + Line 11
```

This is the SE tax owed, reported on Schedule 2 Line 4 → Form 1040 Line 23.

### Step 12 — Compute the deductible half (Line 13)

```
Line 13 = Line 12 × 0.5
```

Half of SE tax is deductible on **Schedule 1 Line 15** (adjustment to income). This is the IRC §164(f) deduction — the self-employed filer's parity with employees, who don't pay tax on the employer's FICA share.

### Step 13 — Run validation checks

See **Validation** below. Run every check.

### Step 14 — Produce the deliverable

See **Output format** below.

### Step 15 — Hand off downstream

State the next forms the user will need:

- **Line 12** → flows to Schedule 2 Line 4 → Form 1040 Line 23 (other taxes)
- **Line 13** → flows to Schedule 1 Line 15 (adjustment to income, deductible)
- **Line 6 + W-2 wages > $200K (single) / $250K (MFJ) / $125K (MFS)** → Form 8959 (Additional Medicare Tax) is required
- **Quarterly estimated tax payments** for current year → Form 1040-ES; the SE tax is part of the quarterly estimate

### Step 16 — File the return (optional, if the user wants the agent to file)

If the agent has browser-automation tooling and the user explicitly authorizes filing, follow [`filing.md`](./filing.md). Schedule SE travels with Form 1040; it is not e-filed independently.

---

## Line-by-line guidance

For the full reference, load [`references/line-by-line.md`](./references/line-by-line.md). High-level rules below.

### Header

- Filer's legal name and SSN. **Each spouse with SE income files a separate Schedule SE.** A joint return can have two Schedule SEs attached.

### Part I — Self-Employment Tax

| Line | Field | Source |
|------|-------|--------|
| 1a | Net farm profit | Schedule F Line 34 + farm K-1 Box 14 Code A |
| 1b | Taxable CRP payments, entered as a negative, only if receiving SS retirement/disability benefits | Schedule F line 4b or K-1 Box 20 Code AQ; usually 0 |
| 2 | Net non-farm profit | Schedule C Line 31 + K-1 Box 14 Code A |
| 3 | Sum (Line 1a + 1b + 2) | Computed |
| 4a | Line 3 × 0.9235 | Computed |
| 4b | Optional method amounts | Part II line 15 + line 17; 0 if not elected |
| 4c | Combined (4a + 4b) | Computed; if less than $400, stop (unless church employee income) |
| 5a | Church employee income | Form W-2 (church-electing-out-of-FICA only) |
| 5b | Line 5a × 0.9235 | Computed; enter -0- if less than $100 |
| 6 | Net earnings from SE (4c + 5b) | Computed |
| 7 | SS wage base for the year | Pre-printed on form (verify each year) |
| 8a | W-2 SS wages and tips + RRTA tier 1 compensation | W-2 Boxes 3 + 7 |
| 8b | Unreported tip income subject to SS | Form 4137; usually 0 |
| 8c | Wages subject to SS from Form 8919 | Usually 0 |
| 8d | 8a + 8b + 8c | Computed |
| 9 | Line 7 − Line 8d | Computed |
| 10 | min(Line 6, Line 9) × 0.124 | Computed (SS portion) |
| 11 | Line 6 × 0.029 | Computed (Medicare portion) |
| 12 | Line 10 + Line 11 | Total SE tax → Schedule 2 Line 4 |
| 13 | Line 12 × 0.5 | Deductible half → Schedule 1 Line 15 |

### Part II — Optional Methods (lines 14–17)

Both methods are opt-in. Line 14 prints the maximum: $7,240 for 2025.

**Farm optional method (line 15).** Available if gross farm income was $10,860 or less OR net farm profits were less than $7,840 (2025; verify thresholds for the year being filed). Line 15 = the smaller of 2/3 of gross farm income (not less than zero) or $7,240; it is included on Line 4b. No limit on the number of years. Skip Lines 1a and 1b when using it.

**Nonfarm optional method (lines 16–17).** Available only if net nonfarm profits were less than $7,840 AND less than 72.189% of gross nonfarm income (2025), and the user had net SE earnings of at least $400 in 2 of the 3 prior years (IRC §1402(h)). Usable for only 5 years in a lifetime (IRC §1402(a), flush language). Line 16 = Line 14 − Line 15; Line 17 = the smaller of 2/3 of gross nonfarm income (not less than zero) or Line 16; it is included on Line 4b. Skip Line 2 when using it.

**Church employee income is in Part I, not Part II.** W-2 wages from a church that has elected out of FICA under IRC §3121(w) go on Line 5a, get multiplied by 0.9235 on Line 5b (enter -0- if less than $100), and flow to Line 6. File Schedule SE if church employee income is $108.28 or more.

See [`references/optional-methods.md`](./references/optional-methods.md) for the threshold table and election rules.

### Special filers (foreign earned income, partnership, multi-state)

See [`references/special-filers.md`](./references/special-filers.md) for:
- Foreign earned income exclusion (Form 2555) — the exclusion does NOT reduce SE tax (IRC §1402(a)(11))
- Partnership earnings — only general partner / LLC manager-member share is SE; limited partner share is not (IRC §1402(a)(13))
- Multi-state — SE tax is federal; state SE / city SE rules vary (NYC UBT, etc.)

---

## Validation

Before declaring the form ready, run these checks. Surface anything that fails — don't silently fix.

### Math checks

- [ ] Line 3 = Line 1a + Line 1b + Line 2
- [ ] Line 4a = Line 3 × 0.9235 (rounded to nearest dollar)
- [ ] Line 4c = Line 4a + Line 4b
- [ ] Line 5b = Line 5a × 0.9235 (0 if the result is less than $100)
- [ ] Line 6 = Line 4c + Line 5b
- [ ] Line 8d = Line 8a + Line 8b + Line 8c
- [ ] Line 9 = max(0, Line 7 − Line 8d)
- [ ] Line 10 = min(Line 6, Line 9) × 0.124
- [ ] Line 11 = Line 6 × 0.029
- [ ] Line 12 = Line 10 + Line 11
- [ ] Line 13 = Line 12 × 0.5

### Sanity checks

Surface a warning, do not block, if any of these are true:

- [ ] Line 4c < $400 → Schedule SE not required (no SE tax) unless using an optional method or the user has church employee income of $108.28 or more
- [ ] Line 8a > Line 7 → user already exceeded SS wage base from W-2; Line 9 should be 0; Line 10 should be 0
- [ ] User has W-2 wages AND SE income totaling > $200K (single) / $250K (MFJ) / $125K (MFS) → Form 8959 (Additional Medicare Tax) is required and not handled by Schedule SE
- [ ] Schedule C Line 31 differs from Line 2 input → reconcile (the agent should pull from Schedule C, not re-enter)
- [ ] Nonfarm optional method elected with net nonfarm profits of $7,840 or more, or 72.189% or more of gross nonfarm income (2025) → ineligible; remove the election
- [ ] Optional method (non-farm) elected for 5th lifetime time → election no longer available
- [ ] Joint return with SE income from both spouses but only one Schedule SE drafted → second spouse needs a separate Schedule SE

### Cross-form checks

- [ ] If Line 12 > 0, ensure Schedule 2 Line 4 picks it up
- [ ] If Line 13 > 0, ensure Schedule 1 Line 15 picks it up (deduction)
- [ ] If using farm optional method, Schedule F must be attached
- [ ] If using non-farm optional method, Schedule C must be attached
- [ ] If church employee income on Line 5a, the relevant W-2 must show Box 14 with the church wages

---

## Output format

The agent's deliverable is a **filled draft** the user can transcribe to a paper Schedule SE or paste into tax software. Format:

```markdown
# Schedule SE — DRAFT for tax year YYYY

## Header
Name of person with self-employment income: <legal name>
Social security number: <SSN>

## Part I — Self-Employment Tax
1a. Net farm profit (Schedule F Line 34):        $X,XXX
1b. CRP payments excluded:                       $0
2.  Net non-farm profit (Schedule C Line 31
    + K-1 Box 14 Code A):                        $X,XXX
3.  Combine 1a, 1b, 2:                           $X,XXX
4a. Line 3 × 0.9235:                             $X,XXX
4b. Optional method amount:                      $0  (or amount if elected)
4c. Combine 4a + 4b:                             $X,XXX
5a. Church employee income:                      $0
5b. Line 5a × 0.9235:                            $0
6.  Net earnings from SE (4c + 5b):              $X,XXX

7.  SS wage base for [year]:                     $XXX,XXX  (per IRS form)
8a. Total W-2 SS wages + tips (Boxes 3 + 7):     $XX,XXX
8b. Unreported tip income:                       $0
8c. Wages from Form 8919:                        $0
8d. Sum 8a + 8b + 8c:                            $XX,XXX
9.  Line 7 − Line 8d:                            $XXX,XXX

10. SS portion: min(Line 6, Line 9) × 0.124:     $X,XXX
11. Medicare portion: Line 6 × 0.029:            $X,XXX
12. Total SE tax (10 + 11):                      $X,XXX
13. Deductible half (12 × 0.5):                  $X,XXX

## Part II — Optional Methods (only if elected)
14. Maximum income for optional methods:         $7,240 (2025; per form)
15. Farm optional method:                        Not elected
16. Line 14 − Line 15:                           (only if nonfarm method elected)
17. Nonfarm optional method:                     Not elected

## Required attachments
- [ ] Schedule C (if Line 2 from Schedule C)
- [ ] Schedule F (if Line 1a from Schedule F)
- [ ] Schedule K-1 (Form 1065) (if Line 2 includes partnership SE)
- [ ] Form 8959 (if combined wages + SE > Additional Medicare Tax threshold)

## Validation summary
- Math: all checks passed | <list failures>
- Sanity: <list any warnings raised>
- Next steps:
  - Schedule 2 Line 4: $X,XXX (SE tax)
  - Schedule 1 Line 15: $X,XXX (deductible half)
  - Form 1040 Line 23 picks up Schedule 2 Line 4
  - Form 1040-ES quarterly estimates for next year if SE income continues

## Sources cited in this draft
- IRS Schedule SE (Form 1040), Rev. <YYYY>
- IRS Instructions for Schedule SE, Rev. <YYYY>
- IRC §1401 (rates), §1402 (definition of SE earnings), §164(f) (deductible half)
- SSA wage base announcement for [year]
- (any other authority used)
```

The draft is **not** the final filed form. The user still has to enter it into Form 1040 e-file software or paper Schedule SE. The deliverable's value is that every line is computed and traceable.

---

## References

Loaded on demand based on what the user's situation needs.

- [`references/line-by-line.md`](./references/line-by-line.md) — Complete table of every Schedule SE line with rules and edge cases
- [`references/optional-methods.md`](./references/optional-methods.md) — Farm and non-farm optional methods: thresholds, elections, lifetime limit
- [`references/wage-base-and-rates.md`](./references/wage-base-and-rates.md) — SS wage base history, FICA rate composition, 0.9235 factor derivation
- [`references/special-filers.md`](./references/special-filers.md) — Partners, church employees, clergy with Form 4361, foreign earned income, multi-state
- [`references/common-mistakes.md`](./references/common-mistakes.md) — Top audit-trip mistakes with citations and fixes
- [`filing.md`](./filing.md) — Browser-automation playbook for filing Schedule SE with Form 1040

## Examples

End-to-end worked Schedule SEs. Use these as patterns when the user's situation is similar.

- [`examples/freelancer-50k.md`](./examples/freelancer-50k.md) — Straightforward freelancer with $50,000 Schedule C net profit, no W-2 wages
- [`examples/high-earner-250k.md`](./examples/high-earner-250k.md) — Consultant with $250,000 net profit; SS portion caps at the wage base, Medicare keeps applying, Additional Medicare Tax flagged
- [`examples/part-time-gig-4800.md`](./examples/part-time-gig-4800.md) — Part-time gig worker with $4,800 SE income; over the $400 threshold, no W-2 wages, modest SE tax owed

## Sources

Authoritative sources used by this skill. Always re-verify these against the IRS site for the tax year being filed — the IRS revises the form and the SS wage base each cycle.

- [Schedule SE (Form 1040) Instructions: Self-Employment Tax Guide 2026](https://jupid.com/blog/schedule-se-instructions-guide-2026) — Jupid's narrative companion to this skill, written for human readers
- [Schedule SE (Form 1040)](https://www.irs.gov/pub/irs-pdf/f1040sse.pdf) — the form itself
- [Instructions for Schedule SE](https://www.irs.gov/pub/irs-pdf/i1040sse.pdf) — line-by-line IRS guidance
- [About Schedule SE (Form 1040)](https://www.irs.gov/forms-pubs/about-schedule-se-form-1040) — IRS landing page with archive of past revisions
- [Publication 334](https://www.irs.gov/publications/p334) — Tax Guide for Small Business (Sole Proprietor)
- [Publication 533](https://www.irs.gov/publications/p533) — Self-Employment Tax (legacy; now folded into Pub 334 and the Schedule SE instructions)
- [Self-Employment Tax overview](https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes) — IRS topic page
- [Social Security Administration — Contribution and Benefit Base](https://www.ssa.gov/oact/cola/cbb.html) — annual wage base announcements
- IRC §1401 (SE tax rates), §1402 (definition of SE earnings), §1402(a)(11) (foreign earned income exclusion does not apply), §1402(a)(12) (0.9235 factor), §1402(a)(13) (limited-partner exclusion), §1402(a) flush language (optional methods; 5-year nonfarm limit), §1402(b) ($400 threshold), §1402(h) (regular basis test), §1402(l) (optional-method upper and lower limits), §164(f) (deductible half), §3121(w) (church FICA election)
- Form 8959 — Additional Medicare Tax (separate skill / form for high earners)

## Disclaimer

This skill encodes procedural guidance based on publicly available IRS forms and publications. It is not tax advice. It does not establish a CPA-client relationship. The agent invoking this skill should remind the user, when producing a draft, that the output is a starting point and that complex situations (multi-state operations, foreign income, partnership SE allocation disputes) warrant a licensed tax professional's review.