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Direccion Irs Para Enviar Form 1040x

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Direccion Irs Para Enviar Form 1040x

Direccion irs para enviar form 1040x Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Direccion irs para enviar form 1040x Tax questions. Direccion irs para enviar form 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Direccion irs para enviar form 1040x irs. Direccion irs para enviar form 1040x gov/pub555. Direccion irs para enviar form 1040x What's New Same-sex marriages. Direccion irs para enviar form 1040x  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Direccion irs para enviar form 1040x The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Direccion irs para enviar form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Direccion irs para enviar form 1040x The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x territories and possessions. Direccion irs para enviar form 1040x It means any domestic jurisdiction that has the legal authority to sanction marriages. Direccion irs para enviar form 1040x The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Direccion irs para enviar form 1040x If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Direccion irs para enviar form 1040x However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Direccion irs para enviar form 1040x For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Direccion irs para enviar form 1040x Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Direccion irs para enviar form 1040x gov. Direccion irs para enviar form 1040x Important Reminder Photographs of missing children. Direccion irs para enviar form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Direccion irs para enviar form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Direccion irs para enviar form 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Direccion irs para enviar form 1040x Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Direccion irs para enviar form 1040x This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Direccion irs para enviar form 1040x Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Direccion irs para enviar form 1040x If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Direccion irs para enviar form 1040x However, sometimes it can be to your advantage to file separate returns. Direccion irs para enviar form 1040x If you and your spouse file separate returns, you have to determine your community income and your separate income. Direccion irs para enviar form 1040x Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Direccion irs para enviar form 1040x See Death of spouse , later. Direccion irs para enviar form 1040x Registered domestic partners. Direccion irs para enviar form 1040x    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Direccion irs para enviar form 1040x Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Direccion irs para enviar form 1040x   Registered domestic partners are not married for federal tax purposes. Direccion irs para enviar form 1040x They can use the single filing status, or if they qualify, the head of household filing status. Direccion irs para enviar form 1040x    You can find answers to frequently asked questions by going to www. Direccion irs para enviar form 1040x irs. Direccion irs para enviar form 1040x gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Direccion irs para enviar form 1040x Comments and suggestions. Direccion irs para enviar form 1040x    We welcome your comments about this publication and your suggestions for future editions. Direccion irs para enviar form 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Direccion irs para enviar form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Direccion irs para enviar form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Direccion irs para enviar form 1040x   You can send your comments from www. Direccion irs para enviar form 1040x irs. Direccion irs para enviar form 1040x gov/formspubs. Direccion irs para enviar form 1040x Click on “More Information” and then on “Give us feedback on forms and publications. Direccion irs para enviar form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Direccion irs para enviar form 1040x Ordering forms and publications. Direccion irs para enviar form 1040x    Visit www. Direccion irs para enviar form 1040x irs. Direccion irs para enviar form 1040x gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Direccion irs para enviar form 1040x Internal Revenue Service 1201 N. Direccion irs para enviar form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Direccion irs para enviar form 1040x    If you have a tax question, check the information available on IRS. Direccion irs para enviar form 1040x gov or call 1-800-829-1040. Direccion irs para enviar form 1040x We cannot answer tax questions sent to either of the above addresses. Direccion irs para enviar form 1040x Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Direccion irs para enviar form 1040x Prev  Up  Next   Home   More Online Publications
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Tax Relief in Disaster Situations

Recent Tax Relief

  • Colorado victims of September 2013 floods, see news release
  • Illinois victims of November 2013 storms and flooding, see news release
  • Colorado victims of September 2013 storms and flooding, see news release
  • Alaska victims of May 2013 flooding, see news release
  • Oklahoma victims of May 2013 tornado see news release
  • Illinois victims of April 16, 2013 storms, tornadoes and flooding, see news release
  • Mississippi victims of February 10, 2013 storms, tornadoes and flooding, see news release
  • West Virginia victims of June 2012 storms and straight-line winds, see news release
  • Oklahoma victims of Freedom Wildfire that began on Aug. 3, 2012, see news release
  • Florida victims of June 2012 Tropical Storm Debby, see news release 
  • West Virginia victims of March 2012 storms, see news release
  • Tennessee victims of February 2012 storms, see news release
  • West Virginia victims of February 2012 storms, see news release
  • Indiana victims of February 2012 storms, see news release
  • Kentucky victims of February 2012 storms, see news release
  • Alabama victims of January 2012 storms, see news release
  • Virginia victims of August 2011 earthquake, see news release
  • Puerto Rico victims of September 2011 Tropical Storm Maria, see news release
  • Iowa victims of May 2011 flooding, see news release
  • New York victims of September 2011 remnants of Tropical Storm Lee, see news release
  • Pennsylvania victims of September 2011 Tropical Storm Lee, see news release
  • Texas victims of August 2011 wildfires, see news release
  • Kentucky victims of June 2011 severe storms, see news release
  • South Dakota victims of March 2011 flooding, see news release
  • Missouri victims of June flooding, see news release
  • Nebraska victims of May flooding, see news release
  • Montana victims of April 2011 storms and flooding, see news release

Relief for Victims of Hurricane Sandy

The IRS is in the process of providing tax relief to victims of Hurricane Sandy in the Mid-Atlantic and Northeastern United States. So far, IRS filing and payment relief applies to the following localities:

  • Tax Relief in Connecticut: Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;
  • Tax Relief in Maryland: Somerset County;
  • Tax Relief in New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties;
  • Tax Relief in New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties;
  • Tax Relief in Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

The IRS filing and payment relief will be updated based on FEMA's declarations of individual assistance. Visit the page Help for Victims of Hurricane Sandy for additional information on IRS relief for victims of Hurricane Sandy.
 


Relief for Victims of Hurricane Isaac

The IRS has provided tax relief to victims of Hurricane Isaac. Relief for taxpayers in various locations, including postponement of filing and payment deadlines, is listed here. 

For information on disaster recovery, visit disasterassistance.gov.
 


Relief for Victims of Hurricane Irene

The IRS is in the process of providing tax relief to victims of Hurricane Irene. Relief for taxpayers in various locations, including postponement of filing and payment deadlines, will be listed here as it is announced. Watch this page for updates.

Update: IRS e-File, Free File to Remain Available to Victims of Irene, Lee and Texas Wildfires through Oct. 31.

 


Tax Relief for Hurricane Katrina, Rita and Wilma Victims

The Housing and Economic Recovery Act of 2008 offers a new option to homeowners who previously claimed a casualty loss deduction resulting from hurricanes Katrina, Rita and Wilma. See the news release, notice and questions and answers for further details.

The IRS offers tax assistance to victims of the 2005 Gulf Coast hurricanes.

 


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Page Last Reviewed or Updated: 25-Mar-2014

The Direccion Irs Para Enviar Form 1040x

Direccion irs para enviar form 1040x 12. Direccion irs para enviar form 1040x   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. Direccion irs para enviar form 1040x Name change. Direccion irs para enviar form 1040x Penalty for underpayment of estimated tax. Direccion irs para enviar form 1040x Who Must Pay Self-Employment Tax?Limited partner. Direccion irs para enviar form 1040x Community property. Direccion irs para enviar form 1040x Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. Direccion irs para enviar form 1040x  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Direccion irs para enviar form 1040x 4% to 12. Direccion irs para enviar form 1040x 4%. Direccion irs para enviar form 1040x The Medicare part of the tax remains at 2. Direccion irs para enviar form 1040x 9%. Direccion irs para enviar form 1040x As a result, the self-employment tax is increased from 13. Direccion irs para enviar form 1040x 3% to 15. Direccion irs para enviar form 1040x 3%. Direccion irs para enviar form 1040x Additional Medicare Tax. Direccion irs para enviar form 1040x . Direccion irs para enviar form 1040x  For tax years beginning in 2013, a 0. Direccion irs para enviar form 1040x 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Direccion irs para enviar form 1040x Use Form 8959, Additional Medicare Tax, to figure this tax. Direccion irs para enviar form 1040x For more information, see the Instructions for Form 8959. Direccion irs para enviar form 1040x Maximum net earnings. Direccion irs para enviar form 1040x  The maximum net self-employment earnings subject to the social security part (12. Direccion irs para enviar form 1040x 4%) of the self-employment tax increased to $113,700 for 2013. Direccion irs para enviar form 1040x There is no maximum limit on earnings subject to the Medicare part (2. Direccion irs para enviar form 1040x 9%). Direccion irs para enviar form 1040x What's New for 2014 Maximum net earnings. Direccion irs para enviar form 1040x  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Direccion irs para enviar form 1040x Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Direccion irs para enviar form 1040x It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Direccion irs para enviar form 1040x You usually have to pay SE tax if you are self-employed. Direccion irs para enviar form 1040x You are usually self-employed if you operate your own farm on land you either own or rent. Direccion irs para enviar form 1040x You have to figure SE tax on Schedule SE (Form 1040). Direccion irs para enviar form 1040x Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. Direccion irs para enviar form 1040x See chapter 13 for information on employment taxes. Direccion irs para enviar form 1040x Self-employment tax rate. Direccion irs para enviar form 1040x   For tax years beginning in 2013, the self-employment tax rate is 15. Direccion irs para enviar form 1040x 3%. Direccion irs para enviar form 1040x The rate consists of two parts: 12. Direccion irs para enviar form 1040x 4% for social security (old-age, survivors, and disability insurance) and 2. Direccion irs para enviar form 1040x 9% for Medicare (hospital insurance). Direccion irs para enviar form 1040x Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. Direccion irs para enviar form 1040x See chapter 16 for information about getting publications and forms. Direccion irs para enviar form 1040x Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. Direccion irs para enviar form 1040x Your payments of SE tax contribute to your coverage under the social security system. Direccion irs para enviar form 1040x Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Direccion irs para enviar form 1040x How to become insured under social security. Direccion irs para enviar form 1040x   You must be insured under the social security system before you begin receiving social security benefits. Direccion irs para enviar form 1040x You are insured if you have the required number of credits (also called quarters of coverage). Direccion irs para enviar form 1040x Earning credits in 2013. Direccion irs para enviar form 1040x   You can earn a maximum of four credits per year. Direccion irs para enviar form 1040x For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. Direccion irs para enviar form 1040x You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. Direccion irs para enviar form 1040x It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. Direccion irs para enviar form 1040x For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. Direccion irs para enviar form 1040x socialsecurity. Direccion irs para enviar form 1040x gov. Direccion irs para enviar form 1040x Making false statements to get or to increase social security benefits may subject you to penalties. Direccion irs para enviar form 1040x The Social Security Administration (SSA) time limit for posting self-employment earnings. Direccion irs para enviar form 1040x   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Direccion irs para enviar form 1040x    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. Direccion irs para enviar form 1040x The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. Direccion irs para enviar form 1040x How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). Direccion irs para enviar form 1040x This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. Direccion irs para enviar form 1040x An ITIN does not entitle you to social security benefits. Direccion irs para enviar form 1040x Obtaining an ITIN does not change your immigration or employment status under U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x law. Direccion irs para enviar form 1040x Obtaining a social security number. Direccion irs para enviar form 1040x   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. Direccion irs para enviar form 1040x The application is also available in Spanish. Direccion irs para enviar form 1040x You can get this form at any Social Security office or by calling 1-800-772-1213. Direccion irs para enviar form 1040x    You can also download Form SS-5 from the Social Security Administration website at  www. Direccion irs para enviar form 1040x socialsecurity. Direccion irs para enviar form 1040x gov. Direccion irs para enviar form 1040x   If you have a social security number from the time you were an employee, you must use that number. Direccion irs para enviar form 1040x Do not apply for a new one. Direccion irs para enviar form 1040x Replacing a lost social security card. Direccion irs para enviar form 1040x   If you have a number but lost your card, file Form SS-5. Direccion irs para enviar form 1040x You will get a new card showing your original number, not a new number. Direccion irs para enviar form 1040x Name change. Direccion irs para enviar form 1040x   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. Direccion irs para enviar form 1040x Obtaining an individual taxpayer identification number. Direccion irs para enviar form 1040x   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. Direccion irs para enviar form 1040x To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. Direccion irs para enviar form 1040x You can get this form by calling 1-800-829-3676. Direccion irs para enviar form 1040x For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Direccion irs para enviar form 1040x Form W-7 and Publication 1915 are also available in Spanish. Direccion irs para enviar form 1040x    You can also download Form W-7 from the IRS website at IRS. Direccion irs para enviar form 1040x gov. Direccion irs para enviar form 1040x Paying estimated tax. Direccion irs para enviar form 1040x   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. Direccion irs para enviar form 1040x You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. Direccion irs para enviar form 1040x Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. Direccion irs para enviar form 1040x   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. Direccion irs para enviar form 1040x For more information about estimated tax for farmers, see chapter 15. Direccion irs para enviar form 1040x Penalty for underpayment of estimated tax. Direccion irs para enviar form 1040x   You may have to pay a penalty if you do not pay enough estimated tax by its due date. Direccion irs para enviar form 1040x Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Direccion irs para enviar form 1040x The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Direccion irs para enviar form 1040x Aliens. Direccion irs para enviar form 1040x   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x citizens. Direccion irs para enviar form 1040x Nonresident aliens are not subject to self-employment tax. Direccion irs para enviar form 1040x However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x residents for self-employment tax purposes. Direccion irs para enviar form 1040x For more information on aliens, see Publication 519, U. Direccion irs para enviar form 1040x S. Direccion irs para enviar form 1040x Tax Guide for Aliens. Direccion irs para enviar form 1040x Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. Direccion irs para enviar form 1040x A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. Direccion irs para enviar form 1040x Share farmer. Direccion irs para enviar form 1040x   You are a self-employed farmer under an income-sharing arrangement if both the following apply. Direccion irs para enviar form 1040x You produce a crop or raise livestock on land belonging to another person. Direccion irs para enviar form 1040x Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. Direccion irs para enviar form 1040x Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. Direccion irs para enviar form 1040x   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. Direccion irs para enviar form 1040x This will depend on whether the landowner has the right to direct or control your performance of services. Direccion irs para enviar form 1040x Example. Direccion irs para enviar form 1040x A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. Direccion irs para enviar form 1040x Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. Direccion irs para enviar form 1040x The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. Direccion irs para enviar form 1040x The share farmer is provided a house in which to live. Direccion irs para enviar form 1040x The landowner and the share farmer decide on a cropping plan. Direccion irs para enviar form 1040x The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. Direccion irs para enviar form 1040x The tax treatment of the landowner is discussed later under Landlord Participation in Farming. Direccion irs para enviar form 1040x Contract farming. Direccion irs para enviar form 1040x   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. Direccion irs para enviar form 1040x Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. Direccion irs para enviar form 1040x 4-H Club or FFA project. Direccion irs para enviar form 1040x   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Direccion irs para enviar form 1040x Report the net income as “Other income” on line 21 of Form 1040. Direccion irs para enviar form 1040x If necessary, attach a statement showing the gross income and expenses. Direccion irs para enviar form 1040x The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Direccion irs para enviar form 1040x Such a project is generally not considered a trade or business. Direccion irs para enviar form 1040x Partners in a partnership. Direccion irs para enviar form 1040x   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. Direccion irs para enviar form 1040x Limited partner. Direccion irs para enviar form 1040x   If you are a limited partner, your partnership income is generally not subject to SE tax. Direccion irs para enviar form 1040x However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). Direccion irs para enviar form 1040x Business Owned and Operated by Spouses. Direccion irs para enviar form 1040x   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. Direccion irs para enviar form 1040x You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. Direccion irs para enviar form 1040x Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Direccion irs para enviar form 1040x Qualified joint venture. Direccion irs para enviar form 1040x   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Direccion irs para enviar form 1040x For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. Direccion irs para enviar form 1040x   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Direccion irs para enviar form 1040x Each of you must file a separate Schedule F and a separate Schedule SE. Direccion irs para enviar form 1040x For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). Direccion irs para enviar form 1040x Spouse employee. Direccion irs para enviar form 1040x   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. Direccion irs para enviar form 1040x For more information about employment taxes, see chapter 13. Direccion irs para enviar form 1040x Community property. Direccion irs para enviar form 1040x   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. Direccion irs para enviar form 1040x Do not treat any of your share as self-employment earnings of your spouse. Direccion irs para enviar form 1040x Figuring Self-Employment Earnings Farmer. Direccion irs para enviar form 1040x   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. Direccion irs para enviar form 1040x Partnership income or loss. Direccion irs para enviar form 1040x   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). Direccion irs para enviar form 1040x Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). Direccion irs para enviar form 1040x Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). Direccion irs para enviar form 1040x   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. Direccion irs para enviar form 1040x   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. Direccion irs para enviar form 1040x   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). Direccion irs para enviar form 1040x   For general information on partnerships, see Publication 541. Direccion irs para enviar form 1040x More than one business. Direccion irs para enviar form 1040x   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. Direccion irs para enviar form 1040x A loss from one business reduces your profit from another business. Direccion irs para enviar form 1040x However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. Direccion irs para enviar form 1040x Community property. Direccion irs para enviar form 1040x   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. Direccion irs para enviar form 1040x Lost income payments. Direccion irs para enviar form 1040x   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. Direccion irs para enviar form 1040x These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. Direccion irs para enviar form 1040x Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). Direccion irs para enviar form 1040x A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. Direccion irs para enviar form 1040x Gain or loss. Direccion irs para enviar form 1040x   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. Direccion irs para enviar form 1040x It does not matter whether the disposition is a sale, exchange, or involuntary conversion. Direccion irs para enviar form 1040x For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. Direccion irs para enviar form 1040x Investment property. Direccion irs para enviar form 1040x Depreciable property or other fixed assets used in your trade or business. Direccion irs para enviar form 1040x Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. Direccion irs para enviar form 1040x Unharvested standing crops sold with land held more than 1 year. Direccion irs para enviar form 1040x Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. Direccion irs para enviar form 1040x   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. Direccion irs para enviar form 1040x For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. Direccion irs para enviar form 1040x Wages and salaries. Direccion irs para enviar form 1040x   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. Direccion irs para enviar form 1040x   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. Direccion irs para enviar form 1040x Retired partner. Direccion irs para enviar form 1040x   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. Direccion irs para enviar form 1040x The retired partner performs no services for the partnership during the year. Direccion irs para enviar form 1040x The retired partner is owed only the retirement payments. Direccion irs para enviar form 1040x The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. Direccion irs para enviar form 1040x The payments to the retired partner are lifelong periodic payments. Direccion irs para enviar form 1040x Conservation Reserve Program (CRP) payments. Direccion irs para enviar form 1040x   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. Direccion irs para enviar form 1040x You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. Direccion irs para enviar form 1040x Cost share payments you receive may qualify for the costsharing exclusion. Direccion irs para enviar form 1040x See Cost-Sharing Exclusion (Improvements), above. Direccion irs para enviar form 1040x CRP payments are reported to you on Form 1099G. Direccion irs para enviar form 1040x Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. Direccion irs para enviar form 1040x See the instructions for Schedule SE (Form 1040). Direccion irs para enviar form 1040x Self-employed health insurance deduction. Direccion irs para enviar form 1040x   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). Direccion irs para enviar form 1040x Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. Direccion irs para enviar form 1040x However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. Direccion irs para enviar form 1040x Crop shares. Direccion irs para enviar form 1040x   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. Direccion irs para enviar form 1040x Feeding such crop shares to livestock is considered using them. Direccion irs para enviar form 1040x Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. Direccion irs para enviar form 1040x Material participation for landlords. Direccion irs para enviar form 1040x   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. Direccion irs para enviar form 1040x You do at least three of the following. Direccion irs para enviar form 1040x Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. Direccion irs para enviar form 1040x Furnish at least half the tools, equipment, and livestock used in the production activities. Direccion irs para enviar form 1040x Advise or consult with your tenant. Direccion irs para enviar form 1040x Inspect the production activities periodically. Direccion irs para enviar form 1040x You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. Direccion irs para enviar form 1040x You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. Direccion irs para enviar form 1040x You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. Direccion irs para enviar form 1040x These tests may be used as general guides for determining whether you are a material participant. Direccion irs para enviar form 1040x Example. Direccion irs para enviar form 1040x Drew Houston agrees to produce a crop on J. Direccion irs para enviar form 1040x Clarke's cotton farm, with each receiving half the proceeds. Direccion irs para enviar form 1040x Clarke advises Houston when to plant, spray, and pick the cotton. Direccion irs para enviar form 1040x During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. Direccion irs para enviar form 1040x Houston furnishes all labor needed to grow and harvest the crop. Direccion irs para enviar form 1040x The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. Direccion irs para enviar form 1040x The income Clarke receives from his cotton farm is included in his self-employment earnings. Direccion irs para enviar form 1040x Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Direccion irs para enviar form 1040x The regular method. Direccion irs para enviar form 1040x The farm optional method. Direccion irs para enviar form 1040x The nonfarm optional method. Direccion irs para enviar form 1040x You must use the regular method unless you are eligible to use one or both of the optional methods. Direccion irs para enviar form 1040x See Figure 12-1 , shown later. Direccion irs para enviar form 1040x Figure 12-1. Direccion irs para enviar form 1040x Can I Use the Optional Methods? Please click here for the text description of the image. Direccion irs para enviar form 1040x Figure 12–1. Direccion irs para enviar form 1040x Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Direccion irs para enviar form 1040x You want to receive credit for social security benefit coverage. Direccion irs para enviar form 1040x You incurred child or dependent care expenses for which you could claim a credit. Direccion irs para enviar form 1040x (An optional method may increase your earned income, which could increase your credit. Direccion irs para enviar form 1040x ) You are entitled to the earned income credit. Direccion irs para enviar form 1040x (An optional method may increase your earned income, which could increase your credit. Direccion irs para enviar form 1040x ) You are entitled to the additional child tax credit. Direccion irs para enviar form 1040x (An optional method may increase your earned income, which could increase your credit. Direccion irs para enviar form 1040x ) Effects of using an optional method. Direccion irs para enviar form 1040x   Using an optional method could increase your SE tax. Direccion irs para enviar form 1040x Paying more SE tax may result in you getting higher social security disability or retirement benefits. Direccion irs para enviar form 1040x   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. Direccion irs para enviar form 1040x   The optional methods may be used only to figure your SE tax. Direccion irs para enviar form 1040x To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. Direccion irs para enviar form 1040x Regular Method Multiply your total self-employment earnings by 92. Direccion irs para enviar form 1040x 35% (. Direccion irs para enviar form 1040x 9235) to get your net earnings under the regular method. Direccion irs para enviar form 1040x See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Direccion irs para enviar form 1040x Net earnings figured using the regular method are also called “actual net earnings. Direccion irs para enviar form 1040x ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. Direccion irs para enviar form 1040x You can use this method if you meet either of the following tests. Direccion irs para enviar form 1040x Your gross farm income is $6,960 or less. Direccion irs para enviar form 1040x Your net farm profits are less than $5,024. Direccion irs para enviar form 1040x Gross farm income. Direccion irs para enviar form 1040x   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). Direccion irs para enviar form 1040x Net farm profits. Direccion irs para enviar form 1040x   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). Direccion irs para enviar form 1040x However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Direccion irs para enviar form 1040x For more information, see Partnership income or loss , earlier. Direccion irs para enviar form 1040x Figuring farm net earnings. Direccion irs para enviar form 1040x   If you meet either of the two tests explained above, use Table 12-1. Direccion irs para enviar form 1040x Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. Direccion irs para enviar form 1040x Table 12-1. Direccion irs para enviar form 1040x Figuring Farm Net Earnings IF your gross farm income  is. Direccion irs para enviar form 1040x . Direccion irs para enviar form 1040x . Direccion irs para enviar form 1040x THEN your net earnings are equal to. Direccion irs para enviar form 1040x . Direccion irs para enviar form 1040x . Direccion irs para enviar form 1040x $6,960 or less Two-thirds of your gross farm income. Direccion irs para enviar form 1040x More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. Direccion irs para enviar form 1040x   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. Direccion irs para enviar form 1040x Your actual net earnings are your net earnings figured using the regular method, explained earlier. Direccion irs para enviar form 1040x Example. Direccion irs para enviar form 1040x Your gross farm income is $540 and your net farm profit is $460. Direccion irs para enviar form 1040x Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. Direccion irs para enviar form 1040x 35% of $460). Direccion irs para enviar form 1040x You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. Direccion irs para enviar form 1040x Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. Direccion irs para enviar form 1040x If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. Direccion irs para enviar form 1040x You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. Direccion irs para enviar form 1040x For more information about the nonfarm optional method, see Publication 334. Direccion irs para enviar form 1040x You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. Direccion irs para enviar form 1040x Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. Direccion irs para enviar form 1040x You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Direccion irs para enviar form 1040x If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Direccion irs para enviar form 1040x Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Direccion irs para enviar form 1040x Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Direccion irs para enviar form 1040x Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. Direccion irs para enviar form 1040x However, certain taxpayers must use Section B–Long Schedule SE. Direccion irs para enviar form 1040x Use the chart on page 1 of Schedule SE to find out which one to use. Direccion irs para enviar form 1040x If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Direccion irs para enviar form 1040x Deduction for employer-equivalent portion of self-employment tax. Direccion irs para enviar form 1040x   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. Direccion irs para enviar form 1040x This deduction only affects your income tax. Direccion irs para enviar form 1040x It does not affect either your net earnings from self-employment or your SE tax. Direccion irs para enviar form 1040x   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. Direccion irs para enviar form 1040x Joint return. Direccion irs para enviar form 1040x   Even if you file a joint return, you cannot file a joint Schedule SE. Direccion irs para enviar form 1040x This is true whether one spouse or both spouses have self-employment earnings. Direccion irs para enviar form 1040x Your spouse is not considered self-employed just because you are. Direccion irs para enviar form 1040x If both of you have self-employment earnings, each of you must complete a separate Schedule SE. Direccion irs para enviar form 1040x However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Direccion irs para enviar form 1040x Attach both schedules to the joint return. Direccion irs para enviar form 1040x If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . 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