400„ you don't owe self-employment tax: don't file this schedule unless you have an amount on line lb ► Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1 b, see instructions 5 Self-employment tax. If the amount on line 4 is: • $127200 or less, multiply line 4 by 15.3% (0.153). Ente