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1040s 3. 1040s   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. 1040s S. 1040s Church Effect of Exclusion Members of the Clergy Income From U. 1040s S. 1040s 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. 1040s 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. 1040s S. 1040s 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. 1040s Who Must Pay Self-Employment Tax? If you are a self-employed U. 1040s S. 1040s citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. 1040s The self-employment tax is a social security and Medicare tax on net earnings from self- employment. 1040s You must pay self-employment tax if your net earnings from self-employment are at least $400. 1040s 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. 1040s All net earnings are subject to the Medicare portion of the tax. 1040s Employed by a U. 1040s S. 1040s Church If you were employed by a U. 1040s S. 1040s church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. 1040s 28 or more from the organization, the amounts paid to you are subject to self-employment tax. 1040s However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. 1040s See Publication 517 for more information about church employees and self-employment tax. 1040s 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. 1040s Example. 1040s You are in business abroad as a consultant and qualify for the foreign earned income exclusion. 1040s Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. 1040s You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. 1040s Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. 1040s Your U. 1040s S. 1040s 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. 1040s 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. 1040s You must file Form 4361 to apply for this exemption. 1040s This subject is discussed in further detail in Publication 517. 1040s Income From U. 1040s S. 1040s Possessions If you are a U. 1040s S. 1040s 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. 1040s S. 1040s Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. 1040s You must pay the self-employment tax whether or not the income is exempt from U. 1040s S. 1040s income taxes (or whether or not you otherwise must file a U. 1040s S. 1040s income tax return). 1040s Unless your situation is described below, attach Schedule SE (Form 1040) to your U. 1040s S. 1040s income tax return. 1040s If you do not have to file Form 1040 with the United States and you are a resident of any of the U. 1040s S. 1040s possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. 1040s Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. 1040s 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. 1040s O. 1040s 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. 1040s See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. 1040s 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. 1040s 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. 1040s If your self-employment earnings should be exempt from foreign social security tax and subject only to U. 1040s S. 1040s self-employment tax, you should request a certificate of coverage from the U. 1040s S. 1040s Social Security Administration, Office of International Programs. 1040s The certificate will establish your exemption from the foreign social security tax. 1040s Send the request to the: Social Security Administration Office of International Programs P. 1040s O. 1040s Box 17741 Baltimore, MD 21235-7741 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The 1040s

1040s IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 1040s   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 1040s 25% of an eligible employee's compensation. 1040s $40,000 (subject to cost-of-living adjustments after 2002). 1040s Deduction limit. 1040s   For years beginning after 2001, the following changes apply to the SEP deduction limit. 1040s Elective deferrals (SARSEPs). 1040s   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 1040s Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 1040s Definition of compensation. 1040s    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 1040s More information. 1040s   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 1040s 403(b) Plans Figuring catch-up contributions. 1040s   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 1040s Qualified retirement plans. 1040s 403(b) plans. 1040s Simplified employee pensions (SEP). 1040s SIMPLE plans. 1040s   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 1040s For 2002, the limit is $1,000. 1040s Rollovers to and from 403(b) plans. 1040s   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 1040s This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 1040s Years of service for church employees and ministers. 1040s   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040s Prior law required church employees and ministers to figure years of service separately for each employer. 1040s   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 1040s Foreign missionaries. 1040s   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 1040s More information. 1040s   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 1040s Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 1040s For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 1040s The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 1040s More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 1040s Prev  Up  Next   Home   More Online Publications