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How To File 2010 Taxes In 2013

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How To File 2010 Taxes In 2013

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The How To File 2010 Taxes In 2013

How to file 2010 taxes in 2013 10. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Use Schedule SE to figure net earnings from self-employment. How to file 2010 taxes in 2013 Sole proprietor or independent contractor. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 SE tax rate. How to file 2010 taxes in 2013    For 2013, the SE tax rate on net earnings is 15. How to file 2010 taxes in 2013 3% (12. How to file 2010 taxes in 2013 4% social security tax plus 2. How to file 2010 taxes in 2013 9% Medicare tax). How to file 2010 taxes in 2013 Maximum earnings subject to self-employment tax. How to file 2010 taxes in 2013    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. How to file 2010 taxes in 2013 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. How to file 2010 taxes in 2013   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. How to file 2010 taxes in 2013 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 4% social security part of the SE tax on any of your net earnings. How to file 2010 taxes in 2013 However, you must pay the 2. How to file 2010 taxes in 2013 9% Medicare part of the SE tax on all your net earnings. How to file 2010 taxes in 2013 Special Rules and Exceptions Aliens. How to file 2010 taxes in 2013   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 citizens. How to file 2010 taxes in 2013 Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 social security system. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 residents for self-employment tax purposes. How to file 2010 taxes in 2013 For more information on aliens, see Publication 519, U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 Tax Guide for Aliens. How to file 2010 taxes in 2013 Child employed by parent. How to file 2010 taxes in 2013   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. How to file 2010 taxes in 2013 Church employee. How to file 2010 taxes in 2013    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. How to file 2010 taxes in 2013 28 or more in wages from the church or organization. How to file 2010 taxes in 2013 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file 2010 taxes in 2013 Fishing crew member. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 The pay is not more than $100 per trip. How to file 2010 taxes in 2013 The pay is received only if there is a minimum catch. How to file 2010 taxes in 2013 The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. How to file 2010 taxes in 2013 You get a share of the catch or a share of the proceeds from the sale of the catch. How to file 2010 taxes in 2013 Your share depends on the amount of the catch. How to file 2010 taxes in 2013 The boat's operating crew normally numbers fewer than 10 individuals. How to file 2010 taxes in 2013 (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. How to file 2010 taxes in 2013 ) Notary public. How to file 2010 taxes in 2013   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)). How to file 2010 taxes in 2013 State or local government employee. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 Foreign government or international organization employee. How to file 2010 taxes in 2013   You are subject to SE tax if both the following conditions are true. How to file 2010 taxes in 2013 You are a U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Your employer is not required to withhold social security and Medicare taxes from your wages. How to file 2010 taxes in 2013 U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 citizen or resident alien residing abroad. How to file 2010 taxes in 2013    If you are a self-employed U. How to file 2010 taxes in 2013 S. How to file 2010 taxes in 2013 citizen or resident alien living outside the United States, in most cases you must pay SE tax. How to file 2010 taxes in 2013 Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. How to file 2010 taxes in 2013 Exception. How to file 2010 taxes in 2013    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. How to file 2010 taxes in 2013 Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013   For more information, see the Instructions for Schedule SE (Form 1040). How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 A loss from one business reduces your profit from another business. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. How to file 2010 taxes in 2013 The regular method. How to file 2010 taxes in 2013 The nonfarm optional method. How to file 2010 taxes in 2013 The farm optional method. How to file 2010 taxes in 2013 You must use the regular method unless you are eligible to use one or both of the optional methods. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 You want to receive credit for social security benefit coverage. How to file 2010 taxes in 2013 You incurred child or dependent care expenses for which you could claim a credit. How to file 2010 taxes in 2013 (An optional method may increase your earned income, which could increase your credit. How to file 2010 taxes in 2013 ) You are entitled to the earned income credit. How to file 2010 taxes in 2013 (An optional method may increase your earned income, which could increase your credit. How to file 2010 taxes in 2013 ) You are entitled to the additional child tax credit. How to file 2010 taxes in 2013 (An optional method may increase your earned income, which could increase your credit. How to file 2010 taxes in 2013 ) Effects of using an optional method. How to file 2010 taxes in 2013   Using an optional method could increase your SE tax. How to file 2010 taxes in 2013 Paying more SE tax could result in your getting higher benefits when you retire. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013   The optional methods may be used only to figure your SE tax. How to file 2010 taxes in 2013 To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. How to file 2010 taxes in 2013 Regular Method Multiply your total earnings subject to SE tax by 92. How to file 2010 taxes in 2013 35% (. How to file 2010 taxes in 2013 9235) to get your net earnings under the regular method. How to file 2010 taxes in 2013 See Short Schedule SE, line 4, or Long Schedule SE, line 4a. How to file 2010 taxes in 2013 Net earnings figured using the regular method are also called actual net earnings. How to file 2010 taxes in 2013 Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. How to file 2010 taxes in 2013 You may use this method if you meet all the following tests. How to file 2010 taxes in 2013 You are self-employed on a regular basis. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 The net earnings can be from either farm or nonfarm earnings or both. How to file 2010 taxes in 2013 You have used this method less than 5 years. How to file 2010 taxes in 2013 (There is a 5-year lifetime limit. How to file 2010 taxes in 2013 ) The years do not have to be one after another. How to file 2010 taxes in 2013 Your net nonfarm profits were: Less than $5,024, and Less than 72. How to file 2010 taxes in 2013 189% of your gross nonfarm income. How to file 2010 taxes in 2013 Net nonfarm profits. How to file 2010 taxes in 2013   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). How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 Gross nonfarm income. How to file 2010 taxes in 2013   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). How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Table 10-1. How to file 2010 taxes in 2013 Figuring Nonfarm Net Earnings IF your gross nonfarm income is. How to file 2010 taxes in 2013 . How to file 2010 taxes in 2013 . How to file 2010 taxes in 2013 THEN your net earnings are equal to. How to file 2010 taxes in 2013 . How to file 2010 taxes in 2013 . How to file 2010 taxes in 2013 $6,960 or less Two-thirds of your gross nonfarm income. How to file 2010 taxes in 2013 More than $6,960 $4,640 Actual net earnings. How to file 2010 taxes in 2013   Your actual net earnings are 92. How to file 2010 taxes in 2013 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. How to file 2010 taxes in 2013 35% (. How to file 2010 taxes in 2013 9235) to get actual net earnings). How to file 2010 taxes in 2013 Actual net earnings are equivalent to net earnings figured using the regular method. How to file 2010 taxes in 2013 Optional net earnings less than actual net earnings. How to file 2010 taxes in 2013   You cannot use this method to report an amount less than your actual net earnings from self-employment. How to file 2010 taxes in 2013 Gross nonfarm income of $6,960 or less. How to file 2010 taxes in 2013   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. How to file 2010 taxes in 2013 Example 1. How to file 2010 taxes in 2013 Net nonfarm profit less than $5,024 and less than 72. How to file 2010 taxes in 2013 189% of gross nonfarm income. How to file 2010 taxes in 2013 Ann Green runs a craft business. How to file 2010 taxes in 2013 Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. How to file 2010 taxes in 2013 She meets the test for being self-employed on a regular basis. How to file 2010 taxes in 2013 She has used the nonfarm optional method less than 5 years. How to file 2010 taxes in 2013 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 × . How to file 2010 taxes in 2013 9235). How to file 2010 taxes in 2013 Because her net profit is less than $5,024 and less than 72. How to file 2010 taxes in 2013 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). How to file 2010 taxes in 2013 Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. How to file 2010 taxes in 2013 Example 2. How to file 2010 taxes in 2013 Net nonfarm profit less than $5,024 but not less than 72. How to file 2010 taxes in 2013 189% of gross nonfarm income. How to file 2010 taxes in 2013 Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. How to file 2010 taxes in 2013 She must use the regular method to figure her net earnings. How to file 2010 taxes in 2013 She cannot use the nonfarm optional method because her net profit is not less than 72. How to file 2010 taxes in 2013 189% of her gross income. How to file 2010 taxes in 2013 Example 3. How to file 2010 taxes in 2013 Net loss from a nonfarm business. How to file 2010 taxes in 2013 Assume that in Example 1 Ann has a net loss of $700. How to file 2010 taxes in 2013 She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. How to file 2010 taxes in 2013 Example 4. How to file 2010 taxes in 2013 Nonfarm net earnings less than $400. How to file 2010 taxes in 2013 Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Gross nonfarm income of more than $6,960. How to file 2010 taxes in 2013   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. How to file 2010 taxes in 2013 Example 1. How to file 2010 taxes in 2013 Net nonfarm profit less than $5,024 and less than 72. How to file 2010 taxes in 2013 189% of gross nonfarm income. How to file 2010 taxes in 2013 John White runs an appliance repair shop. How to file 2010 taxes in 2013 His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. How to file 2010 taxes in 2013 He meets the test for being self-employed on a regular basis. How to file 2010 taxes in 2013 He has used the nonfarm optional method less than 5 years. How to file 2010 taxes in 2013 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 × . How to file 2010 taxes in 2013 9235). How to file 2010 taxes in 2013 Because his net profit is less than $5,024 and less than 72. How to file 2010 taxes in 2013 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. How to file 2010 taxes in 2013 Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. How to file 2010 taxes in 2013 Example 2. How to file 2010 taxes in 2013 Net nonfarm profit not less than $5,024. How to file 2010 taxes in 2013 Assume that in Example 1 John's net profit is $5,400. How to file 2010 taxes in 2013 He must use the regular method. How to file 2010 taxes in 2013 He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. How to file 2010 taxes in 2013 Example 3. How to file 2010 taxes in 2013 Net loss from a nonfarm business. How to file 2010 taxes in 2013 Assume that in Example 1 John has a net loss of $700. How to file 2010 taxes in 2013 He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. How to file 2010 taxes in 2013 Farm Optional Method Use the farm optional method only for earnings from a farming business. How to file 2010 taxes in 2013 See Publication 225 for information about this method. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. How to file 2010 taxes in 2013 Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. How to file 2010 taxes in 2013 Add the net earnings figured under each method to arrive at your total net earnings from self-employment. How to file 2010 taxes in 2013 You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. How to file 2010 taxes in 2013 If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. How to file 2010 taxes in 2013 Example. How to file 2010 taxes in 2013 You are a self-employed farmer. How to file 2010 taxes in 2013 You also operate a retail grocery store. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Table 10-2. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Method 1. How to file 2010 taxes in 2013 Using the regular method for both farm and nonfarm income. How to file 2010 taxes in 2013 Method 2. How to file 2010 taxes in 2013 Using the optional method for farm income and the regular method for nonfarm income. How to file 2010 taxes in 2013 Method 3. How to file 2010 taxes in 2013 Using the regular method for farm income and the optional method for nonfarm income. How to file 2010 taxes in 2013 Method 4. How to file 2010 taxes in 2013 Using the optional method for both farm and nonfarm income. How to file 2010 taxes in 2013 Note. How to file 2010 taxes in 2013 Actual net earnings is the same as net earnings figured using the regular method. How to file 2010 taxes in 2013 Table 10-3. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. How to file 2010 taxes in 2013 Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. How to file 2010 taxes in 2013 Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. How to file 2010 taxes in 2013 However, certain taxpayers must use Section B—Long Schedule SE. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Joint return. How to file 2010 taxes in 2013   Even if you file a joint return, you cannot file a joint Schedule SE. How to file 2010 taxes in 2013 This is true whether one spouse or both spouses have earnings subject to SE tax. How to file 2010 taxes in 2013 If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 Attach both schedules to the joint return. How to file 2010 taxes in 2013 More than one business. How to file 2010 taxes in 2013   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. How to file 2010 taxes in 2013 A loss from one business will reduce your profit from another business. How to file 2010 taxes in 2013 File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. How to file 2010 taxes in 2013 Example. How to file 2010 taxes in 2013 You are the sole proprietor of two separate businesses. How to file 2010 taxes in 2013 You operate a restaurant that made a net profit of $25,000. How to file 2010 taxes in 2013 You also have a cabinetmaking business that had a net loss of $500. How to file 2010 taxes in 2013 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. How to file 2010 taxes in 2013 You file Schedule SE showing total earnings subject to SE tax of $24,500. How to file 2010 taxes in 2013 Prev  Up  Next   Home   More Online Publications