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Http www hrblock com 12. Http www hrblock com   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Http www hrblock com Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Http www hrblock com Free help with your return. Http www hrblock com   You can get free help preparing your return nationwide from IRS-certified volunteers. Http www hrblock com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Http www hrblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Http www hrblock com Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Http www hrblock com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Http www hrblock com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Http www hrblock com gov, download the IRS2Go app, or call 1-800-906-9887. Http www hrblock com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Http www hrblock com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Http www hrblock com aarp. Http www hrblock com org/money/taxaide or call 1-888-227-7669. Http www hrblock com For more information on these programs, go to IRS. Http www hrblock com gov and enter “VITA” in the search box. Http www hrblock com Internet. Http www hrblock com    IRS. Http www hrblock com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Http www hrblock com Download the free IRS2Go app from the iTunes app store or from Google Play. Http www hrblock com Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Http www hrblock com Check the status of your 2013 refund with the Where's My Refund? application on IRS. Http www hrblock com gov or download the IRS2Go app and select the Refund Status option. Http www hrblock com The IRS issues more than 9 out of 10 refunds in less than 21 days. Http www hrblock com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Http www hrblock com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Http www hrblock com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Http www hrblock com Use the Interactive Tax Assistant (ITA) to research your tax questions. Http www hrblock com No need to wait on the phone or stand in line. Http www hrblock com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Http www hrblock com When you reach the response screen, you can print the entire interview and the final response for your records. Http www hrblock com New subject areas are added on a regular basis. Http www hrblock com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Http www hrblock com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Http www hrblock com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Http www hrblock com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Http www hrblock com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Http www hrblock com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Http www hrblock com You can also ask the IRS to mail a return or an account transcript to you. Http www hrblock com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Http www hrblock com gov or by calling 1-800-908-9946. Http www hrblock com Tax return and tax account transcripts are generally available for the current year and the past three years. Http www hrblock com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Http www hrblock com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Http www hrblock com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Http www hrblock com Check the status of your amended return using Where's My Amended Return? Go to IRS. Http www hrblock com gov and enter Where's My Amended Return? in the search box. Http www hrblock com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Http www hrblock com It can take up to 3 weeks from the date you mailed it to show up in our system. Http www hrblock com Make a payment using one of several safe and convenient electronic payment options available on IRS. Http www hrblock com gov. Http www hrblock com Select the Payment tab on the front page of IRS. Http www hrblock com gov for more information. Http www hrblock com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Http www hrblock com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Http www hrblock com gov. Http www hrblock com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Http www hrblock com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Http www hrblock com gov. Http www hrblock com Request an Electronic Filing PIN by going to IRS. Http www hrblock com gov and entering Electronic Filing PIN in the search box. Http www hrblock com Download forms, instructions and publications, including accessible versions for people with disabilities. Http www hrblock com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Http www hrblock com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Http www hrblock com An employee can answer questions about your tax account or help you set up a payment plan. Http www hrblock com Before you visit, check the Office Locator on IRS. Http www hrblock com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Http www hrblock com If you have a special need, such as a disability, you can request an appointment. Http www hrblock com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Http www hrblock com Apply for an Employer Identification Number (EIN). Http www hrblock com Go to IRS. Http www hrblock com gov and enter Apply for an EIN in the search box. Http www hrblock com Read the Internal Revenue Code, regulations, or other official guidance. Http www hrblock com Read Internal Revenue Bulletins. Http www hrblock com Sign up to receive local and national tax news and more by email. Http www hrblock com Just click on “subscriptions” above the search box on IRS. Http www hrblock com gov and choose from a variety of options. Http www hrblock com    Phone. Http www hrblock com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Http www hrblock com Download the free IRS2Go app from the iTunes app store or from Google Play. Http www hrblock com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Http www hrblock com gov, or download the IRS2Go app. Http www hrblock com Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Http www hrblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Http www hrblock com Most VITA and TCE sites offer free electronic filing. Http www hrblock com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Http www hrblock com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Http www hrblock com Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Http www hrblock com If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Http www hrblock com The IRS issues more than 9 out of 10 refunds in less than 21 days. Http www hrblock com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Http www hrblock com Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Http www hrblock com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Http www hrblock com Note, the above information is for our automated hotline. Http www hrblock com Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Http www hrblock com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Http www hrblock com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Http www hrblock com It can take up to 3 weeks from the date you mailed it to show up in our system. Http www hrblock com Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Http www hrblock com You should receive your order within 10 business days. Http www hrblock com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Http www hrblock com If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Http www hrblock com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Http www hrblock com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Http www hrblock com These individuals can also contact the IRS through relay services such as the Federal Relay Service. Http www hrblock com    Walk-in. Http www hrblock com You can find a selection of forms, publications and services — in-person. Http www hrblock com Products. Http www hrblock com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Http www hrblock com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Http www hrblock com Services. Http www hrblock com You can walk in to your local TAC for face-to-face tax help. Http www hrblock com An employee can answer questions about your tax account or help you set up a payment plan. Http www hrblock com Before visiting, use the Office Locator tool on IRS. Http www hrblock com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Http www hrblock com    Mail. Http www hrblock com You can send your order for forms, instructions, and publications to the address below. Http www hrblock com You should receive a response within 10 business days after your request is received. Http www hrblock com  Internal Revenue Service 1201 N. Http www hrblock com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Http www hrblock com The Taxpayer Advocate Service (TAS) is your voice at the IRS. Http www hrblock com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Http www hrblock com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Http www hrblock com We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Http www hrblock com You face (or your business is facing) an immediate threat of adverse action. Http www hrblock com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Http www hrblock com   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Http www hrblock com Here's why we can help: TAS is an independent organization within the IRS. Http www hrblock com Our advocates know how to work with the IRS. Http www hrblock com Our services are free and tailored to meet your needs. Http www hrblock com We have offices in every state, the District of Columbia, and Puerto Rico. Http www hrblock com   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Http www hrblock com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Http www hrblock com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Http www hrblock com Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Http www hrblock com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Http www hrblock com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Http www hrblock com Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Http www hrblock com The SBA also has publications and videos on a variety of business topics. Http www hrblock com The following briefly describes assistance provided by the SBA. Http www hrblock com Small Business Development Centers (SBDCs). Http www hrblock com   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Http www hrblock com Help is available when beginning, improving, or expanding a small business. Http www hrblock com Business Information Centers (BICs). Http www hrblock com   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Http www hrblock com BICs also offer one-on-one assistance. Http www hrblock com Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Http www hrblock com Service Corps of Retired Executives (SCORE). Http www hrblock com   SCORE provides small business counseling and training to current and prospective small business owners. Http www hrblock com SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Http www hrblock com SCORE also offers a variety of small business workshops. Http www hrblock com Internet. Http www hrblock com    You can visit the SBA website at www. Http www hrblock com sba. Http www hrblock com gov. Http www hrblock com While visiting the SBA website, you can find a variety of information of interest to small business owners. Http www hrblock com Phone. Http www hrblock com    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Http www hrblock com Walk-in. Http www hrblock com   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Http www hrblock com To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Http www hrblock com Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Http www hrblock com Most of these are available from the Superintendent of Documents at the Government Printing Office. Http www hrblock com You can get information and order these publications and pamphlets in several ways. Http www hrblock com Internet. Http www hrblock com   You can visit the GPO website at  www. Http www hrblock com access. Http www hrblock com gpo. Http www hrblock com gov. Http www hrblock com Mail. Http www hrblock com   Write to the GPO at the following address. Http www hrblock com  Superintendent of Documents U. Http www hrblock com S. Http www hrblock com Government Printing Office P. Http www hrblock com O. Http www hrblock com Box 979050 St. Http www hrblock com Louis, MO 63917-9000 Phone. Http www hrblock com   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Http www hrblock com Prev  Up  Next   Home   More Online Publications

Topic 515 - Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas)

Generally, you may deduct casualty and theft losses relating to your home, household items and vehicles on your federal income tax return. You may not deduct casualty and theft losses covered by insurance unless you file a timely claim for reimbursement, and you reduce the loss by the amount of any reimbursement or expected reimbursement.

A casualty loss can result from the damage, destruction or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption. A casualty does not include normal wear and tear or progressive deterioration.

A theft is the taking and removing of money or property with the intent to deprive the owner of it. The taking must be illegal under the law of the state where it occurred and it must have been done with criminal intent.

If your property is personal-use property or is not completely destroyed, the amount of your casualty loss is the lesser of:

  • The adjusted basis of your property, or
  • The decrease in fair market value of your property as a result of the casualty

The amount of your theft loss is generally the adjusted basis of your property because the fair market value of your property immediately after the theft is considered to be zero.

If your property is business or income-producing property, such as rental property, and is completely destroyed, then the amount of your loss is your adjusted basis.

The loss, regardless of whether it is a casualty or theft loss, must be reduced by any salvage value and by any insurance or other reimbursement you receive or expect to receive. The adjusted basis of your property is usually your cost, increased or decreased by certain events such as improvements or depreciation. For more information about the basis of property, refer to Topic 703, Publication 547, Casualties, Disasters, and Thefts, and Publication 551, Basis of Assets. You may determine the decrease in fair market value by appraisal, or if certain conditions are met, by the cost of repairing the property. For more information, refer to Publication 547.

Individuals are required to claim their casualty and theft losses as an itemized deduction on Form 1040, Schedule A (PDF) (or Form 1040NR, Schedule A (PDF), if you are a nonresident alien). For property held by you for personal use, once you have subtracted any salvage value and any insurance or other reimbursement, you must subtract $100 from each casualty or theft event that occurred during the year. Then add up all those amounts and subtract 10% of your adjusted gross income from that total to calculate your allowable casualty and theft losses for the year.

Casualty and theft losses are reported on Form 4684 (PDF), Casualties and Thefts. Section A is used for personal-use property, and Section B is used for business or income-producing property. If personal-use property was damaged, destroyed or stolen, you may wish to refer to Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property). For losses involving business-use property, refer to Publication 584-B (PDF), Business Casualty, Disaster, and Theft Loss Workbook.

Casualty losses are generally deductible in the year the casualty occurred. However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to treat the loss as having occurred in the year immediately preceding the tax year in which the disaster happened, and you can deduct the loss on your return or amended return for that preceding tax year. Review Disaster Assistance and Emergency Relief for Individuals and Businesses on IRS.gov, for information regarding timeframes and additional information to your specific qualifying event.

Theft losses are generally deductible in the year you discover the property was stolen unless you have a reasonable prospect of recovery through a claim for reimbursement. In that case, no deduction is available until the taxable year in which it can be determined with reasonable certainty whether or not such reimbursement will be received.

Special rules may apply to theft losses from Ponzi-type investment schemes. For more information, see the Form 4684 (PDF) and the Form 4684 Instructions (PDF), Casualties and Thefts. Additionally, review Help for Victims of Ponzi Investment Schemes on IRS.gov.

If your loss deduction is more than your income, you may have a net operating loss. You do not have to be in business to have a net operating loss from a casualty. For more information, refer to Publication 536, Net Operating Losses for Individuals, Estates, and Trusts.

Page Last Reviewed or Updated: December 12, 2013

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Http www hrblock com Index A Accountable plan, Accountable plans. Http www hrblock com Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Http www hrblock com Administrators, Teachers or administrators. Http www hrblock com American Samoa, Residents of Puerto Rico, the U. Http www hrblock com S. Http www hrblock com Virgin Islands, Guam, the CNMI, and American Samoa. Http www hrblock com , Specified U. Http www hrblock com S. Http www hrblock com possessions. Http www hrblock com Assistance (see Tax help) C Cantors, Cantors. Http www hrblock com Christian Science Practitioners, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Http www hrblock com , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Http www hrblock com , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Http www hrblock com Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Http www hrblock com S. Http www hrblock com Virgin Islands, Guam, the CNMI, and American Samoa. Http www hrblock com , Specified U. Http www hrblock com S. Http www hrblock com possessions. Http www hrblock com Comprehensive example, Comprehensive Example, Attachment 2—John E. Http www hrblock com White011-00-2222 Worksheet 4. Http www hrblock com Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Http www hrblock com D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Http www hrblock com Exemption from self-employment (SE) tax, Effective date of exemption. Http www hrblock com , Effective date of exemption. Http www hrblock com Employment status, Employment status for other tax purposes. Http www hrblock com Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Http www hrblock com The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Http www hrblock com The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Http www hrblock com F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Http www hrblock com Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Http www hrblock com , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Http www hrblock com , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Http www hrblock com , Refunds of SE tax paid. Http www hrblock com 2106-EZ, 4029, Table 2. Http www hrblock com The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Http www hrblock com 4361, Table 2. Http www hrblock com The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Http www hrblock com 8959, What's New, Introduction, Additional Medicare Tax. Http www hrblock com 941, Forms 941, 943, and 944. Http www hrblock com 943, Forms 941, 943, and 944. Http www hrblock com 944, Forms 941, 943, and 944. Http www hrblock com Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Http www hrblock com Free tax services, Free help with your tax return. Http www hrblock com G Gross income Amounts included in, Amounts included in gross income. Http www hrblock com Amounts not included in, Amounts not included in gross income. Http www hrblock com Guam, Residents of Puerto Rico, the U. Http www hrblock com S. Http www hrblock com Virgin Islands, Guam, the CNMI, and American Samoa. Http www hrblock com , Specified U. Http www hrblock com S. Http www hrblock com possessions. Http www hrblock com H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Http www hrblock com , Cantors. Http www hrblock com House or parsonage, fair rental value, Fair rental value of parsonage. Http www hrblock com I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Http www hrblock com K Keogh (H. Http www hrblock com R. Http www hrblock com 10) plans, Retirement plans for the self-employed. Http www hrblock com L Lay employees (see Religious workers) Living abroad, Overseas duty. Http www hrblock com , Foreign Earned Income M Members of recognized religious sects, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Http www hrblock com , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Http www hrblock com , Form SS-8. Http www hrblock com , Ministers, Members of the Clergy, Refunds of SE tax. Http www hrblock com , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Http www hrblock com Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Http www hrblock com Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Http www hrblock com S. Http www hrblock com Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Http www hrblock com , Offerings and Fees Overseas duty, Overseas duty. Http www hrblock com , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Http www hrblock com , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Http www hrblock com Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Http www hrblock com S. Http www hrblock com Virgin Islands, Guam, the CNMI, and American Samoa. Http www hrblock com , Specified U. Http www hrblock com S. Http www hrblock com possessions. Http www hrblock com Q Qualified retirement plan, Retirement plans for the self-employed. Http www hrblock com R Refunds, self-employment tax, Refunds of SE tax. Http www hrblock com , Refunds of SE tax paid. Http www hrblock com Reimbursements, Employee reimbursement arrangements. Http www hrblock com Religious orders, members of, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Http www hrblock com , Earnings—Members of Religious Orders Religious workers, Table 1. Http www hrblock com Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Http www hrblock com , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Http www hrblock com , Cantors. Http www hrblock com Resident aliens, U. 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