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File 2012 taxes for free Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 2012 taxes for free Tax questions. File 2012 taxes for free Useful Items - You may want to see: What's New SE tax rate. File 2012 taxes for free  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. File 2012 taxes for free 4%. File 2012 taxes for free The Medicare (HI) portion of the SE tax remains 2. File 2012 taxes for free 9%. File 2012 taxes for free As a result, the SE tax rate returns to 15. File 2012 taxes for free 3%. File 2012 taxes for free For more information, see the Instructions for Schedule SE (Form 1040). File 2012 taxes for free Earnings subject to social security. File 2012 taxes for free  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. File 2012 taxes for free For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. File 2012 taxes for free Additional Medicare Tax. File 2012 taxes for free  Beginning in 2013, a 0. File 2012 taxes for free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 2012 taxes for free For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File 2012 taxes for free Modified AGI limit for traditional IRA contributions increased. File 2012 taxes for free  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. File 2012 taxes for free If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. File 2012 taxes for free Modified AGI limit for Roth IRA contributions increased. File 2012 taxes for free  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. File 2012 taxes for free Earned income credit (EIC). File 2012 taxes for free  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. File 2012 taxes for free You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. File 2012 taxes for free Reminders Future developments. File 2012 taxes for free . File 2012 taxes for free   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. File 2012 taxes for free irs. File 2012 taxes for free gov/pub517. File 2012 taxes for free Photographs of missing children. File 2012 taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. File 2012 taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2012 taxes for free 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. File 2012 taxes for free Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. File 2012 taxes for free Social security and Medicare taxes are collected under one of two systems. File 2012 taxes for free Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. File 2012 taxes for free Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. File 2012 taxes for free No earnings are subject to both systems. File 2012 taxes for free Table 1. File 2012 taxes for free Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. File 2012 taxes for free Do not rely on this table alone. File 2012 taxes for free Also read the discussion for the class in the following pages. File 2012 taxes for free Class Covered under FICA? Covered under SECA? Minister NO. File 2012 taxes for free Your ministerial earnings are exempt. File 2012 taxes for free YES, if you do not have an approved exemption from the IRS. File 2012 taxes for free   NO, if you have an approved exemption. File 2012 taxes for free Member of a religious order who has not taken a vow of poverty NO. File 2012 taxes for free Your ministerial earnings are exempt. File 2012 taxes for free YES, if you do not have an approved exemption from the IRS. File 2012 taxes for free   NO, if you have an approved exemption. File 2012 taxes for free Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. File 2012 taxes for free   NO, if neither of the above applies. File 2012 taxes for free NO. File 2012 taxes for free Your ministerial earnings are exempt. File 2012 taxes for free Christian Science practitioner or reader NO. File 2012 taxes for free Your ministerial earnings are exempt. File 2012 taxes for free YES, if you do not have an approved exemption from the IRS. File 2012 taxes for free   NO, if you have an approved exemption. File 2012 taxes for free Religious worker (church employee) YES, if your employer did not elect to exclude you. File 2012 taxes for free    NO, if your employer elected to exclude you. File 2012 taxes for free YES, if your employer elected to exclude you from FICA. File 2012 taxes for free   NO, if you are covered under FICA. File 2012 taxes for free Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. File 2012 taxes for free    NO, if you have an approved exemption. File 2012 taxes for free YES, if you are self-employed and do not have an approved exemption from the IRS. File 2012 taxes for free   NO, if you have an approved exemption. File 2012 taxes for free * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. File 2012 taxes for free In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. File 2012 taxes for free 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. File 2012 taxes for free Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 2012 taxes for free Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File 2012 taxes for free A self-employment loss is not considered for purposes of this tax. File 2012 taxes for free RRTA compensation is separately compared to the threshold. File 2012 taxes for free There is no employer match for Additional Medicare Tax. File 2012 taxes for free For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File 2012 taxes for free This publication contains information for the following classes of taxpayers. File 2012 taxes for free Ministers. File 2012 taxes for free Members of a religious order. File 2012 taxes for free Christian Science practitioners and readers. File 2012 taxes for free Religious workers (church employees). File 2012 taxes for free Members of a recognized religious sect. File 2012 taxes for free Note. File 2012 taxes for free Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. File 2012 taxes for free This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. File 2012 taxes for free Which earnings are taxed under FICA and which under SECA. File 2012 taxes for free See Table 1 above. File 2012 taxes for free How a member of the clergy can apply for an exemption from self-employment tax. File 2012 taxes for free How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. File 2012 taxes for free How a member of the clergy or religious worker figures net earnings from self-employment. File 2012 taxes for free This publication also covers certain income tax rules of interest to ministers and members of a religious order. File 2012 taxes for free A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. File 2012 taxes for free In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. File 2012 taxes for free You will find these worksheets right after the Comprehensive Example . File 2012 taxes for free Note. File 2012 taxes for free In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. File 2012 taxes for free Comments and suggestions. File 2012 taxes for free   We welcome your comments about this publication and your suggestions for future editions. File 2012 taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2012 taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 taxes for free   You can send your comments from www. File 2012 taxes for free irs. File 2012 taxes for free gov/formspubs/. File 2012 taxes for free Click on “More Information” and then on “Give us feedback”. File 2012 taxes for free   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. File 2012 taxes for free Ordering forms and publications. File 2012 taxes for free   Visit www. File 2012 taxes for free irs. File 2012 taxes for free 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. File 2012 taxes for free Internal Revenue Service 1201 N. File 2012 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2012 taxes for free   If you have a tax question, check the information available on IRS. File 2012 taxes for free gov or call 1-800-829-1040. File 2012 taxes for free We cannot answer tax questions sent to either of the above addresses. File 2012 taxes for free Useful Items - You may want to see: Publication 54 Tax Guide for U. File 2012 taxes for free S. File 2012 taxes for free Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. File 2012 taxes for free S. File 2012 taxes for free Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. File 2012 taxes for free   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File 2012 taxes for free Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of April Storms and Floods in Montana

Updated 8/24/2011 to include Blaine, Broadwater, Carter, Chouteau, Fallon, Flathead, Golden Valley, Madison, Park, Phillips, Pondera, Powell, Rosebud, Toole, and Wibaux counties and the Fort Peck Reservation.

COIDMTWY-2011-24, July 28, 2011

DENVER— Victims of severe storms and flooding beginning on April 3, 2011 in parts of Montana may qualify for tax relief from the Internal Revenue Service.

The President has declared Big Horn, Blaine, Broadwater, Carbon, Carter, Cascade, Chouteau, Custer, Fallon, Fergus, Flathead, Garfield, Golden Valley, Hill, Jefferson, Judith Basin, Lewis and Clark, Madison, Musselshell, Park, Petroleum, Phillips, Pondera, Powell, Rosebud, Sweet Grass, Toole, Valley, Wibaux, and Yellowstone Counties and the Blackfeet Indian Reservation, Crow Indian Reservation, Fort Belknap Reservation, and Fort Peck Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS postponed until June 30, 2011, certain deadlines for taxpayers who live or have a business in the disaster area. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). It also includes the April 18 and June 15 deadlines for making estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 3 and on or before April 18, 2011, as long as the deposits were made by April 18, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until June 30, 2011 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after April 3 and on or before June 30.

The IRS also gives affected taxpayers until June 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after April 3 and on or before June 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after April 3 and on or before April 18, provided the taxpayer made these deposits by April 18.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation, "Montana/Severe Storms and Flooding," at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information:

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 25-Apr-2013

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