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Forms For 2012 Income Tax

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Forms For 2012 Income Tax

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The Forms For 2012 Income Tax

Forms for 2012 income tax 10. Forms for 2012 income tax   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Forms for 2012 income tax Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Forms for 2012 income tax Use Schedule SE to figure net earnings from self-employment. Forms for 2012 income tax Sole proprietor or independent contractor. Forms for 2012 income tax   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Forms for 2012 income tax SE tax rate. Forms for 2012 income tax    For 2013, the SE tax rate on net earnings is 15. Forms for 2012 income tax 3% (12. Forms for 2012 income tax 4% social security tax plus 2. Forms for 2012 income tax 9% Medicare tax). Forms for 2012 income tax Maximum earnings subject to self-employment tax. Forms for 2012 income tax    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Forms for 2012 income tax 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Forms for 2012 income tax   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Forms for 2012 income tax 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Forms for 2012 income tax   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Forms for 2012 income tax 4% social security part of the SE tax on any of your net earnings. Forms for 2012 income tax However, you must pay the 2. Forms for 2012 income tax 9% Medicare part of the SE tax on all your net earnings. Forms for 2012 income tax Special Rules and Exceptions Aliens. Forms for 2012 income tax   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Forms for 2012 income tax S. Forms for 2012 income tax citizens. Forms for 2012 income tax Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Forms for 2012 income tax S. Forms for 2012 income tax social security system. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax residents for self-employment tax purposes. Forms for 2012 income tax For more information on aliens, see Publication 519, U. Forms for 2012 income tax S. Forms for 2012 income tax Tax Guide for Aliens. Forms for 2012 income tax Child employed by parent. Forms for 2012 income tax   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Forms for 2012 income tax Church employee. Forms for 2012 income tax    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Forms for 2012 income tax 28 or more in wages from the church or organization. Forms for 2012 income tax For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Forms for 2012 income tax Fishing crew member. Forms for 2012 income tax   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Forms for 2012 income tax You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Forms for 2012 income tax The pay is not more than $100 per trip. Forms for 2012 income tax The pay is received only if there is a minimum catch. Forms for 2012 income tax The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Forms for 2012 income tax You get a share of the catch or a share of the proceeds from the sale of the catch. Forms for 2012 income tax Your share depends on the amount of the catch. Forms for 2012 income tax The boat's operating crew normally numbers fewer than 10 individuals. Forms for 2012 income tax (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Forms for 2012 income tax ) Notary public. Forms for 2012 income tax   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Forms for 2012 income tax State or local government employee. Forms for 2012 income tax   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Forms for 2012 income tax Foreign government or international organization employee. Forms for 2012 income tax   You are subject to SE tax if both the following conditions are true. Forms for 2012 income tax You are a U. Forms for 2012 income tax S. Forms for 2012 income tax citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Forms for 2012 income tax Your employer is not required to withhold social security and Medicare taxes from your wages. Forms for 2012 income tax U. Forms for 2012 income tax S. Forms for 2012 income tax citizen or resident alien residing abroad. Forms for 2012 income tax    If you are a self-employed U. Forms for 2012 income tax S. Forms for 2012 income tax citizen or resident alien living outside the United States, in most cases you must pay SE tax. Forms for 2012 income tax Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Forms for 2012 income tax Exception. Forms for 2012 income tax    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Forms for 2012 income tax Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Forms for 2012 income tax The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Forms for 2012 income tax   For more information, see the Instructions for Schedule SE (Form 1040). Forms for 2012 income tax More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Forms for 2012 income tax A loss from one business reduces your profit from another business. Forms for 2012 income tax Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Forms for 2012 income tax Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Forms for 2012 income tax It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Forms for 2012 income tax Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Forms for 2012 income tax If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Forms for 2012 income tax Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Forms for 2012 income tax The regular method. Forms for 2012 income tax The nonfarm optional method. Forms for 2012 income tax The farm optional method. Forms for 2012 income tax You must use the regular method unless you are eligible to use one or both of the optional methods. Forms for 2012 income tax 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. Forms for 2012 income tax You want to receive credit for social security benefit coverage. Forms for 2012 income tax You incurred child or dependent care expenses for which you could claim a credit. Forms for 2012 income tax (An optional method may increase your earned income, which could increase your credit. Forms for 2012 income tax ) You are entitled to the earned income credit. Forms for 2012 income tax (An optional method may increase your earned income, which could increase your credit. Forms for 2012 income tax ) You are entitled to the additional child tax credit. Forms for 2012 income tax (An optional method may increase your earned income, which could increase your credit. Forms for 2012 income tax ) Effects of using an optional method. Forms for 2012 income tax   Using an optional method could increase your SE tax. Forms for 2012 income tax Paying more SE tax could result in your getting higher benefits when you retire. Forms for 2012 income tax   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 tax or no tax using the regular method. Forms for 2012 income tax   The optional methods may be used only to figure your SE tax. Forms for 2012 income tax To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Forms for 2012 income tax Regular Method Multiply your total earnings subject to SE tax by 92. Forms for 2012 income tax 35% (. Forms for 2012 income tax 9235) to get your net earnings under the regular method. Forms for 2012 income tax See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Forms for 2012 income tax Net earnings figured using the regular method are also called actual net earnings. Forms for 2012 income tax Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Forms for 2012 income tax You may use this method if you meet all the following tests. Forms for 2012 income tax You are self-employed on a regular basis. Forms for 2012 income tax This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Forms for 2012 income tax The net earnings can be from either farm or nonfarm earnings or both. Forms for 2012 income tax You have used this method less than 5 years. Forms for 2012 income tax (There is a 5-year lifetime limit. Forms for 2012 income tax ) The years do not have to be one after another. Forms for 2012 income tax Your net nonfarm profits were: Less than $5,024, and Less than 72. Forms for 2012 income tax 189% of your gross nonfarm income. Forms for 2012 income tax Net nonfarm profits. Forms for 2012 income tax   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Forms for 2012 income tax   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. Forms for 2012 income tax Gross nonfarm income. Forms for 2012 income tax   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Forms for 2012 income tax Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Forms for 2012 income tax Table 10-1. Forms for 2012 income tax Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Forms for 2012 income tax . Forms for 2012 income tax . Forms for 2012 income tax THEN your net earnings are equal to. Forms for 2012 income tax . Forms for 2012 income tax . Forms for 2012 income tax $6,960 or less Two-thirds of your gross nonfarm income. Forms for 2012 income tax More than $6,960 $4,640 Actual net earnings. Forms for 2012 income tax   Your actual net earnings are 92. Forms for 2012 income tax 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Forms for 2012 income tax 35% (. Forms for 2012 income tax 9235) to get actual net earnings). Forms for 2012 income tax Actual net earnings are equivalent to net earnings figured using the regular method. Forms for 2012 income tax Optional net earnings less than actual net earnings. Forms for 2012 income tax   You cannot use this method to report an amount less than your actual net earnings from self-employment. Forms for 2012 income tax Gross nonfarm income of $6,960 or less. Forms for 2012 income tax   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Forms for 2012 income tax Example 1. Forms for 2012 income tax Net nonfarm profit less than $5,024 and less than 72. Forms for 2012 income tax 189% of gross nonfarm income. Forms for 2012 income tax Ann Green runs a craft business. Forms for 2012 income tax Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Forms for 2012 income tax She meets the test for being self-employed on a regular basis. Forms for 2012 income tax She has used the nonfarm optional method less than 5 years. Forms for 2012 income tax Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Forms for 2012 income tax 9235). Forms for 2012 income tax Because her net profit is less than $5,024 and less than 72. Forms for 2012 income tax 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Forms for 2012 income tax Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Forms for 2012 income tax Example 2. Forms for 2012 income tax Net nonfarm profit less than $5,024 but not less than 72. Forms for 2012 income tax 189% of gross nonfarm income. Forms for 2012 income tax Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Forms for 2012 income tax She must use the regular method to figure her net earnings. Forms for 2012 income tax She cannot use the nonfarm optional method because her net profit is not less than 72. Forms for 2012 income tax 189% of her gross income. Forms for 2012 income tax Example 3. Forms for 2012 income tax Net loss from a nonfarm business. Forms for 2012 income tax Assume that in Example 1 Ann has a net loss of $700. Forms for 2012 income tax She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Forms for 2012 income tax Example 4. Forms for 2012 income tax Nonfarm net earnings less than $400. Forms for 2012 income tax Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Forms for 2012 income tax In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Forms for 2012 income tax Gross nonfarm income of more than $6,960. Forms for 2012 income tax   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Forms for 2012 income tax Example 1. Forms for 2012 income tax Net nonfarm profit less than $5,024 and less than 72. Forms for 2012 income tax 189% of gross nonfarm income. Forms for 2012 income tax John White runs an appliance repair shop. Forms for 2012 income tax His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Forms for 2012 income tax He meets the test for being self-employed on a regular basis. Forms for 2012 income tax He has used the nonfarm optional method less than 5 years. Forms for 2012 income tax His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Forms for 2012 income tax 9235). Forms for 2012 income tax Because his net profit is less than $5,024 and less than 72. Forms for 2012 income tax 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Forms for 2012 income tax Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Forms for 2012 income tax Example 2. Forms for 2012 income tax Net nonfarm profit not less than $5,024. Forms for 2012 income tax Assume that in Example 1 John's net profit is $5,400. Forms for 2012 income tax He must use the regular method. Forms for 2012 income tax He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Forms for 2012 income tax Example 3. Forms for 2012 income tax Net loss from a nonfarm business. Forms for 2012 income tax Assume that in Example 1 John has a net loss of $700. Forms for 2012 income tax He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Forms for 2012 income tax Farm Optional Method Use the farm optional method only for earnings from a farming business. Forms for 2012 income tax See Publication 225 for information about this method. Forms for 2012 income tax Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Forms for 2012 income tax To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Forms for 2012 income tax Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Forms for 2012 income tax Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Forms for 2012 income tax You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Forms for 2012 income tax If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Forms for 2012 income tax Example. Forms for 2012 income tax You are a self-employed farmer. Forms for 2012 income tax You also operate a retail grocery store. Forms for 2012 income tax Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Forms for 2012 income tax Table 10-2. Forms for 2012 income tax Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Forms for 2012 income tax Method 1. Forms for 2012 income tax Using the regular method for both farm and nonfarm income. Forms for 2012 income tax Method 2. Forms for 2012 income tax Using the optional method for farm income and the regular method for nonfarm income. Forms for 2012 income tax Method 3. Forms for 2012 income tax Using the regular method for farm income and the optional method for nonfarm income. Forms for 2012 income tax Method 4. Forms for 2012 income tax Using the optional method for both farm and nonfarm income. Forms for 2012 income tax Note. Forms for 2012 income tax Actual net earnings is the same as net earnings figured using the regular method. Forms for 2012 income tax Table 10-3. Forms for 2012 income tax Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Forms for 2012 income tax Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Forms for 2012 income tax Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Forms for 2012 income tax Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Forms for 2012 income tax Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Forms for 2012 income tax Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Forms for 2012 income tax However, certain taxpayers must use Section B—Long Schedule SE. Forms for 2012 income tax 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. Forms for 2012 income tax Joint return. Forms for 2012 income tax   Even if you file a joint return, you cannot file a joint Schedule SE. Forms for 2012 income tax This is true whether one spouse or both spouses have earnings subject to SE tax. Forms for 2012 income tax If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Forms for 2012 income tax 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. Forms for 2012 income tax Attach both schedules to the joint return. Forms for 2012 income tax More than one business. Forms for 2012 income tax   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Forms for 2012 income tax A loss from one business will reduce your profit from another business. Forms for 2012 income tax File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Forms for 2012 income tax Example. Forms for 2012 income tax You are the sole proprietor of two separate businesses. Forms for 2012 income tax You operate a restaurant that made a net profit of $25,000. Forms for 2012 income tax You also have a cabinetmaking business that had a net loss of $500. Forms for 2012 income tax You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Forms for 2012 income tax You file Schedule SE showing total earnings subject to SE tax of $24,500. Forms for 2012 income tax Prev  Up  Next   Home   More Online Publications