I made the full $2,000 contribution for the year 2000.

The income reported on my W-2 form is only about $1,700, but I did earn just over $400 in self-employed tutoring in 2000. So theoretically, I'm OK.

The problem is that when I come to line 4 of schedule SE where I multiply my self-employment income by 0.9235 (which brings the number below $400), I am told to NOT file schedule SE.

My question is, if I do not file form SE, how does the IRS know that I earned at least $2,000 in 2000?

Should I just inflate my self-employed income enough to require me to file SE? Or should I file it with the right amount, even though I am told not to?

Thanks,

Robbie Geary