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1040ez free online filing 3. 1040ez free online filing   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. 1040ez free online filing S. 1040ez free online filing Church Effect of Exclusion Members of the Clergy Income From U. 1040ez free online filing S. 1040ez free online filing Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. 1040ez free online filing Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. 1040ez free online filing S. 1040ez free online filing Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. 1040ez free online filing Who Must Pay Self-Employment Tax? If you are a self-employed U. 1040ez free online filing S. 1040ez free online filing citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. 1040ez free online filing The self-employment tax is a social security and Medicare tax on net earnings from self- employment. 1040ez free online filing You must pay self-employment tax if your net earnings from self-employment are at least $400. 1040ez free online filing For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. 1040ez free online filing All net earnings are subject to the Medicare portion of the tax. 1040ez free online filing Employed by a U. 1040ez free online filing S. 1040ez free online filing Church If you were employed by a U. 1040ez free online filing S. 1040ez free online filing church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. 1040ez free online filing 28 or more from the organization, the amounts paid to you are subject to self-employment tax. 1040ez free online filing However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. 1040ez free online filing See Publication 517 for more information about church employees and self-employment tax. 1040ez free online filing Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. 1040ez free online filing Example. 1040ez free online filing You are in business abroad as a consultant and qualify for the foreign earned income exclusion. 1040ez free online filing Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. 1040ez free online filing You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. 1040ez free online filing Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. 1040ez free online filing Your U. 1040ez free online filing S. 1040ez free online filing self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. 1040ez free online filing You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. 1040ez free online filing You must file Form 4361 to apply for this exemption. 1040ez free online filing This subject is discussed in further detail in Publication 517. 1040ez free online filing Income From U. 1040ez free online filing S. 1040ez free online filing Possessions If you are a U. 1040ez free online filing S. 1040ez free online filing citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 1040ez free online filing S. 1040ez free online filing Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. 1040ez free online filing You must pay the self-employment tax whether or not the income is exempt from U. 1040ez free online filing S. 1040ez free online filing income taxes (or whether or not you otherwise must file a U. 1040ez free online filing S. 1040ez free online filing income tax return). 1040ez free online filing Unless your situation is described below, attach Schedule SE (Form 1040) to your U. 1040ez free online filing S. 1040ez free online filing income tax return. 1040ez free online filing If you do not have to file Form 1040 with the United States and you are a resident of any of the U. 1040ez free online filing S. 1040ez free online filing possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. 1040ez free online filing Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. 1040ez free online filing If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. 1040ez free online filing O. 1040ez free online filing Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. 1040ez free online filing See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. 1040ez free online filing As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. 1040ez free online filing For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. 1040ez free online filing If your self-employment earnings should be exempt from foreign social security tax and subject only to U. 1040ez free online filing S. 1040ez free online filing self-employment tax, you should request a certificate of coverage from the U. 1040ez free online filing S. 1040ez free online filing Social Security Administration, Office of International Programs. 1040ez free online filing The certificate will establish your exemption from the foreign social security tax. 1040ez free online filing Send the request to the: Social Security Administration Office of International Programs P. 1040ez free online filing O. 1040ez free online filing Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications
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1040ez free online filing Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 1040ez free online filing Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. 1040ez free online filing C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. 1040ez free online filing Comments on publication, Comments and suggestions. 1040ez free online filing Commuter highway vehicle, Commuter highway vehicle. 1040ez free online filing Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. 1040ez free online filing Dependent care assistance, Dependent Care Assistance Deposit rules, 4. 1040ez free online filing Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. 1040ez free online filing Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. 1040ez free online filing Fringe Benefit Exclusion Rules F Fair market value, Fair market value. 1040ez free online filing Fringe benefit overview, 1. 1040ez free online filing Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. 1040ez free online filing Valuation rules, 3. 1040ez free online filing Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. 1040ez free online filing L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. 1040ez free online filing M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. 1040ez free online filing O Options on stock, Employee Stock Options Outplacement services, Outplacement services. 1040ez free online filing P Parking, qualified, Qualified parking. 1040ez free online filing Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. 1040ez free online filing Pickup trucks, Pickup trucks. 1040ez free online filing Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. 1040ez free online filing Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. 1040ez free online filing Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. 1040ez free online filing Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. 1040ez free online filing Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. 1040ez free online filing T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. 1040ez free online filing Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. 1040ez free online filing Fringe Benefit Valuation Rules Vans, Vans. 1040ez free online filing Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. 1040ez free online filing Qualified nonpersonal use, Qualified nonpersonal use vehicles. 1040ez free online filing Valuation of, Employer-provided vehicles. 1040ez free online filing W Withholding rules, 4. 1040ez free online filing Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications