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Self Employment Tax Forms

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Self Employment Tax Forms

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The Self Employment Tax Forms

Self employment tax forms Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Self employment tax forms Tax questions. Self employment tax forms Useful Items - You may want to see: What's New SE tax rate. Self employment tax forms  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Self employment tax forms 4%. Self employment tax forms The Medicare (HI) portion of the SE tax remains 2. Self employment tax forms 9%. Self employment tax forms As a result, the SE tax rate returns to 15. Self employment tax forms 3%. Self employment tax forms For more information, see the Instructions for Schedule SE (Form 1040). Self employment tax forms Earnings subject to social security. Self employment tax forms  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Self employment tax forms For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Self employment tax forms Additional Medicare Tax. Self employment tax forms  Beginning in 2013, a 0. Self employment tax forms 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. Self employment tax forms For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Self employment tax forms Modified AGI limit for traditional IRA contributions increased. Self employment tax forms  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. Self employment tax forms 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. Self employment tax forms Modified AGI limit for Roth IRA contributions increased. Self employment tax forms  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. Self employment tax forms Earned income credit (EIC). Self employment tax forms  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Self employment tax forms 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. Self employment tax forms Reminders Future developments. Self employment tax forms . Self employment tax forms   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Self employment tax forms irs. Self employment tax forms gov/pub517. Self employment tax forms Photographs of missing children. Self employment tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Self employment tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Self employment tax forms 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. Self employment tax forms Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Self employment tax forms Social security and Medicare taxes are collected under one of two systems. Self employment tax forms Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Self employment tax forms Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Self employment tax forms No earnings are subject to both systems. Self employment tax forms Table 1. Self employment tax forms 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. Self employment tax forms Do not rely on this table alone. Self employment tax forms Also read the discussion for the class in the following pages. Self employment tax forms Class Covered under FICA? Covered under SECA? Minister NO. Self employment tax forms Your ministerial earnings are exempt. Self employment tax forms YES, if you do not have an approved exemption from the IRS. Self employment tax forms   NO, if you have an approved exemption. Self employment tax forms Member of a religious order who has not taken a vow of poverty NO. Self employment tax forms Your ministerial earnings are exempt. Self employment tax forms YES, if you do not have an approved exemption from the IRS. Self employment tax forms   NO, if you have an approved exemption. Self employment tax forms 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. Self employment tax forms   NO, if neither of the above applies. Self employment tax forms NO. Self employment tax forms Your ministerial earnings are exempt. Self employment tax forms Christian Science practitioner or reader NO. Self employment tax forms Your ministerial earnings are exempt. Self employment tax forms YES, if you do not have an approved exemption from the IRS. Self employment tax forms   NO, if you have an approved exemption. Self employment tax forms Religious worker (church employee) YES, if your employer did not elect to exclude you. Self employment tax forms    NO, if your employer elected to exclude you. Self employment tax forms YES, if your employer elected to exclude you from FICA. Self employment tax forms   NO, if you are covered under FICA. Self employment tax forms Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Self employment tax forms    NO, if you have an approved exemption. Self employment tax forms YES, if you are self-employed and do not have an approved exemption from the IRS. Self employment tax forms   NO, if you have an approved exemption. Self employment tax forms * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Self employment tax forms In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Self employment tax forms 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Self employment tax forms 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. Self employment tax forms Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Self employment tax forms A self-employment loss is not considered for purposes of this tax. Self employment tax forms RRTA compensation is separately compared to the threshold. Self employment tax forms There is no employer match for Additional Medicare Tax. Self employment tax forms For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Self employment tax forms This publication contains information for the following classes of taxpayers. Self employment tax forms Ministers. Self employment tax forms Members of a religious order. Self employment tax forms Christian Science practitioners and readers. Self employment tax forms Religious workers (church employees). Self employment tax forms Members of a recognized religious sect. Self employment tax forms Note. Self employment tax forms 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. Self employment tax forms 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. Self employment tax forms Which earnings are taxed under FICA and which under SECA. Self employment tax forms See Table 1 above. Self employment tax forms How a member of the clergy can apply for an exemption from self-employment tax. Self employment tax forms How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Self employment tax forms How a member of the clergy or religious worker figures net earnings from self-employment. Self employment tax forms This publication also covers certain income tax rules of interest to ministers and members of a religious order. Self employment tax forms 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. Self employment tax forms 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. Self employment tax forms You will find these worksheets right after the Comprehensive Example . Self employment tax forms Note. Self employment tax forms In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Self employment tax forms Comments and suggestions. Self employment tax forms   We welcome your comments about this publication and your suggestions for future editions. Self employment tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Self employment tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Self employment tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Self employment tax forms   You can send your comments from www. Self employment tax forms irs. Self employment tax forms gov/formspubs/. Self employment tax forms Click on “More Information” and then on “Give us feedback”. Self employment tax forms   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. Self employment tax forms Ordering forms and publications. Self employment tax forms   Visit www. Self employment tax forms irs. Self employment tax forms 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. Self employment tax forms Internal Revenue Service 1201 N. Self employment tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Self employment tax forms   If you have a tax question, check the information available on IRS. Self employment tax forms gov or call 1-800-829-1040. Self employment tax forms We cannot answer tax questions sent to either of the above addresses. Self employment tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Self employment tax forms S. Self employment tax forms 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. Self employment tax forms S. Self employment tax forms 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. Self employment tax forms   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Self employment tax forms Prev  Up  Next   Home   More Online Publications