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Self Employment Tax

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Self Employment Tax

Self employment tax 11. Self employment tax   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Self employment tax It explains the following topics. Self employment tax How to figure whether your benefits are taxable. Self employment tax How to use the social security benefits worksheet (with examples). Self employment tax How to report your taxable benefits. Self employment tax How to treat repayments that are more than the benefits you received during the year. Self employment tax Social security benefits include monthly retirement, survivor, and disability benefits. Self employment tax They do not include supplemental security income (SSI) payments, which are not taxable. Self employment tax Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Self employment tax They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Self employment tax If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Self employment tax These forms show the amounts received and repaid, and taxes withheld for the year. Self employment tax You may receive more than one of these forms for the same year. Self employment tax You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Self employment tax See the Appendix at the end of Publication 915 for more information. Self employment tax Note. Self employment tax When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Self employment tax What is not covered in this chapter. Self employment tax   This chapter does not cover the tax rules for the following railroad retirement benefits. Self employment tax Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Self employment tax Tier 2 benefits. Self employment tax Vested dual benefits. Self employment tax Supplemental annuity benefits. Self employment tax For information on these benefits, see Publication 575, Pension and Annuity Income. Self employment tax   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Self employment tax For information about these benefits, see Publication 519, U. Self employment tax S. Self employment tax Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Self employment tax   This chapter also does not cover the tax rules for foreign social security benefits. Self employment tax These benefits are taxable as annuities, unless they are exempt from U. Self employment tax S. Self employment tax tax or treated as a U. Self employment tax S. Self employment tax social security benefit under a tax treaty. Self employment tax Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Self employment tax When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Self employment tax S. Self employment tax savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Self employment tax Children's benefits. Self employment tax   The rules in this chapter apply to benefits received by children. Self employment tax See Who is taxed , later. Self employment tax Figuring total income. Self employment tax   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Self employment tax If the total is more than your base amount, part of your benefits may be taxable. Self employment tax    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Self employment tax Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Self employment tax    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Self employment tax If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Self employment tax Base amount. Self employment tax   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Self employment tax Worksheet 11-1. Self employment tax   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Self employment tax This is a quick way to check whether some of your benefits may be taxable. Self employment tax Worksheet 11-1. Self employment tax A Quick Way To Check if Your Benefits May Be Taxable A. Self employment tax Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Self employment tax Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Self employment tax (If you received more than one form, combine the amounts from box 5 and enter the total. Self employment tax ) A. Self employment tax   Note. Self employment tax If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Self employment tax B. Self employment tax Enter one-half of the amount on line A B. Self employment tax   C. Self employment tax Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Self employment tax   D. Self employment tax Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Self employment tax   E. Self employment tax Add lines B, C, and D E. Self employment tax   Note. Self employment tax Compare the amount on line E to your base amount for your filing status. Self employment tax If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Self employment tax If the amount on line E is more than your base amount, some of your benefits may be taxable. Self employment tax You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Self employment tax If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Self employment tax Example. Self employment tax You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Self employment tax In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Self employment tax Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Self employment tax You also received a taxable pension of $22,800 and interest income of $500. Self employment tax You did not have any tax-exempt interest income. Self employment tax Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Self employment tax Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Self employment tax Filled-in Worksheet 11-1. Self employment tax A Quick Way To Check if Your Benefits May Be Taxable A. Self employment tax Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Self employment tax Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Self employment tax (If you received more than one form, combine the amounts from box 5 and enter the total. Self employment tax ) A. Self employment tax $11,000 Note. Self employment tax If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Self employment tax B. Self employment tax Enter one-half of the amount on line A B. Self employment tax 5,500 C. Self employment tax Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Self employment tax 23,300 D. Self employment tax Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Self employment tax -0- E. Self employment tax Add lines B, C, and D E. Self employment tax $28,800 Note. Self employment tax Compare the amount on line E to your base amount for your filing status. Self employment tax If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Self employment tax If the amount on line E is more than your base amount, some of your benefits may be taxable. Self employment tax You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Self employment tax If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Self employment tax Who is taxed. Self employment tax   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Self employment tax For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Self employment tax One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Self employment tax Repayment of benefits. Self employment tax   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Self employment tax It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Self employment tax If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Self employment tax   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Self employment tax Your repayments are shown in box 4. Self employment tax The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Self employment tax Use the amount in box 5 to figure whether any of your benefits are taxable. Self employment tax Tax withholding and estimated tax. Self employment tax   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Self employment tax If you choose to do this, you must complete a Form W-4V. Self employment tax   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Self employment tax For details, see Publication 505 or the instructions for Form 1040-ES. Self employment tax How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Self employment tax You cannot use Form 1040EZ. Self employment tax Reporting on Form 1040. Self employment tax   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Self employment tax Reporting on Form 1040A. Self employment tax   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Self employment tax Benefits not taxable. Self employment tax   If you are filing Form 1040EZ, do not report any benefits on your tax return. Self employment tax If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Self employment tax Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Self employment tax How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Self employment tax Generally, the higher that total amount, the greater the taxable part of your benefits. Self employment tax Maximum taxable part. Self employment tax   Generally, up to 50% of your benefits will be taxable. Self employment tax However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Self employment tax The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Self employment tax You are married filing separately and lived with your spouse at any time during 2013. Self employment tax Which worksheet to use. Self employment tax   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Self employment tax You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Self employment tax You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Self employment tax In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Self employment tax Situation (1) does not apply and you take an exclusion for interest from qualified U. Self employment tax S. Self employment tax savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Self employment tax In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Self employment tax You received a lump-sum payment for an earlier year. Self employment tax In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Self employment tax See Lump-sum election next. Self employment tax Lump-sum election. Self employment tax   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Self employment tax    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Self employment tax No part of the lump-sum death benefit is subject to tax. Self employment tax   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Self employment tax However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Self employment tax You can elect this method if it lowers your taxable benefits. Self employment tax Making the election. Self employment tax   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Self employment tax That discussion also explains how to make the election. Self employment tax    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Self employment tax Do not file an amended return for the earlier year. Self employment tax Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Self employment tax Example 1. Self employment tax George White is single and files Form 1040 for 2013. Self employment tax He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Self employment tax The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Self employment tax To figure his taxable benefits, George completes the worksheet shown here. Self employment tax Filled-in Worksheet 1. Self employment tax Figuring Your Taxable Benefits 1. Self employment tax Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Self employment tax Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Self employment tax Enter one-half of line 1 2,990 3. Self employment tax Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Self employment tax     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Self employment tax Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Self employment tax Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Self employment tax Combine lines 2, 3, 4, and 5 31,980 7. Self employment tax Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Self employment tax     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Self employment tax Is the amount on line 7 less than the amount on line 6?     No. Self employment tax None of your social security benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Self employment tax   Yes. Self employment tax Subtract line 7 from line 6 31,980 9. Self employment tax If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Self employment tax If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Self employment tax 85) and enter the result on line 17. Self employment tax Then go to line 18. Self employment tax   10. Self employment tax Is the amount on line 9 less than the amount on line 8?     No. Self employment tax None of your benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Self employment tax     Yes. Self employment tax Subtract line 9 from line 8 6,980 11. Self employment tax Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Self employment tax Subtract line 11 from line 10. Self employment tax If zero or less, enter -0- -0- 13. Self employment tax Enter the smaller of line 10 or line 11 6,980 14. Self employment tax Enter one-half of line 13 3,490 15. Self employment tax Enter the smaller of line 2 or line 14 2,990 16. Self employment tax Multiply line 12 by 85% (. Self employment tax 85). Self employment tax If line 12 is zero, enter -0- -0- 17. Self employment tax Add lines 15 and 16 2,990 18. Self employment tax Multiply line 1 by 85% (. Self employment tax 85) 5,083 19. Self employment tax Taxable benefits. Self employment tax Enter the smaller of line 17 or line 18. Self employment tax Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Self employment tax On line 20a of his Form 1040, George enters his net benefits of $5,980. Self employment tax On line 20b, he enters his taxable benefits of $2,990. Self employment tax Example 2. Self employment tax Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Self employment tax Ray is retired and received a fully taxable pension of $15,500. Self employment tax He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Self employment tax Alice worked during the year and had wages of $14,000. Self employment tax She made a deductible payment to her IRA account of $1,000. Self employment tax Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Self employment tax They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Self employment tax They find none of Ray's social security benefits are taxable. Self employment tax On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Self employment tax Filled-in Worksheet 1. Self employment tax Figuring Your Taxable Benefits 1. Self employment tax Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Self employment tax Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Self employment tax Enter one-half of line 1 2,800 3. Self employment tax Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Self employment tax     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Self employment tax Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Self employment tax Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Self employment tax Combine lines 2, 3, 4, and 5 32,550 7. Self employment tax Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Self employment tax     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Self employment tax Is the amount on line 7 less than the amount on line 6?     No. Self employment tax None of your social security benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Self employment tax   Yes. Self employment tax Subtract line 7 from line 6 31,550 9. Self employment tax If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Self employment tax If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Self employment tax 85) and enter the result on line 17. Self employment tax Then go to line 18. Self employment tax   10. Self employment tax Is the amount on line 9 less than the amount on line 8?     No. Self employment tax None of your benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Self employment tax     Yes. Self employment tax Subtract line 9 from line 8   11. Self employment tax Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Self employment tax Subtract line 11 from line 10. Self employment tax If zero or less, enter -0-   13. Self employment tax Enter the smaller of line 10 or line 11   14. Self employment tax Enter one-half of line 13   15. Self employment tax Enter the smaller of line 2 or line 14   16. Self employment tax Multiply line 12 by 85% (. Self employment tax 85). Self employment tax If line 12 is zero, enter -0-   17. Self employment tax Add lines 15 and 16   18. Self employment tax Multiply line 1 by 85% (. Self employment tax 85)   19. Self employment tax Taxable benefits. Self employment tax Enter the smaller of line 17 or line 18. Self employment tax Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Self employment tax Joe and Betty Johnson file a joint return on Form 1040 for 2013. Self employment tax Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Self employment tax Joe's Form RRB-1099 shows $10,000 in box 5. Self employment tax Betty is a retired government worker and receives a fully taxable pension of $38,000. Self employment tax They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Self employment tax S. Self employment tax savings bond. Self employment tax The savings bond interest qualified for the exclusion. Self employment tax They figure their taxable benefits by completing Worksheet 1. Self employment tax Because they have qualified U. Self employment tax S. Self employment tax savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Self employment tax On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Self employment tax Filled-in Worksheet 1. Self employment tax Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Self employment tax • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Self employment tax None of your benefits are taxable for 2013. Self employment tax For more information, see Repayments More Than Gross Benefits. Self employment tax • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Self employment tax S. Self employment tax Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Self employment tax Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Self employment tax 1. Self employment tax Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Self employment tax Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Self employment tax Enter one-half of line 1 5,000 3. Self employment tax Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Self employment tax     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Self employment tax Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Self employment tax Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Self employment tax Combine lines 2, 3, 4, and 5 45,500 7. Self employment tax Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Self employment tax     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Self employment tax Is the amount on line 7 less than the amount on line 6?     No. Self employment tax None of your social security benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Self employment tax   Yes. Self employment tax Subtract line 7 from line 6 45,500 9. Self employment tax If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Self employment tax If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Self employment tax 85) and enter the result on line 17. Self employment tax Then go to line 18. Self employment tax   10. Self employment tax Is the amount on line 9 less than the amount on line 8?     No. Self employment tax None of your benefits are taxable. Self employment tax Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Self employment tax If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Self employment tax     Yes. Self employment tax Subtract line 9 from line 8 13,500 11. Self employment tax Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Self employment tax Subtract line 11 from line 10. Self employment tax If zero or less, enter -0- 1,500 13. Self employment tax Enter the smaller of line 10 or line 11 12,000 14. Self employment tax Enter one-half of line 13 6,000 15. Self employment tax Enter the smaller of line 2 or line 14 5,000 16. Self employment tax Multiply line 12 by 85% (. Self employment tax 85). Self employment tax If line 12 is zero, enter -0- 1,275 17. Self employment tax Add lines 15 and 16 6,275 18. Self employment tax Multiply line 1 by 85% (. Self employment tax 85) 8,500 19. Self employment tax Taxable benefits. Self employment tax Enter the smaller of line 17 or line 18. Self employment tax Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Self employment tax Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Self employment tax Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Self employment tax Disability payments. Self employment tax   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Self employment tax If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Self employment tax If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Self employment tax Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Self employment tax Legal expenses. Self employment tax   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Self employment tax   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Self employment tax Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Self employment tax If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Self employment tax Do not use a worksheet in this case. Self employment tax If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Self employment tax If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Self employment tax Joint return. Self employment tax   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Self employment tax You do this to get your net benefits when figuring if your combined benefits are taxable. Self employment tax Example. Self employment tax John and Mary file a joint return for 2013. Self employment tax John received Form SSA-1099 showing $3,000 in box 5. Self employment tax Mary also received Form SSA-1099 and the amount in box 5 was ($500). Self employment tax John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Self employment tax Repayment of benefits received in an earlier year. Self employment tax   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Self employment tax Deduction $3,000 or less. Self employment tax   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Self employment tax Claim it on Schedule A (Form 1040), line 23. Self employment tax Deduction more than $3,000. Self employment tax    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Self employment tax Figure your tax for 2013 in the following steps. Self employment tax Figure the tax without the itemized deduction included on Schedule A, line 28. Self employment tax For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Self employment tax Then refigure the tax for that year. Self employment tax Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Self employment tax Subtract the result in (c) from the result in (a). Self employment tax Compare the tax figured in methods (1) and (2). Self employment tax Your tax for 2013 is the smaller of the two amounts. Self employment tax If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Self employment tax If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Self employment tax Check box d and enter “I. Self employment tax R. Self employment tax C. Self employment tax 1341” in the space next to that box. Self employment tax If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Self employment tax Prev  Up  Next   Home   More Online Publications
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The Self Employment Tax

Self employment tax Index A Alien Resident, Resident alien. Self employment tax American Institute in Taiwan, U. Self employment tax S. Self employment tax employees of, American Institute in Taiwan. Self employment tax American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Self employment tax Last year, Bona fide resident for part of a year. Self employment tax Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Self employment tax , Reassignment. Self employment tax Treaty provisions, Special agreements and treaties. Self employment tax Voting by absentee ballot, Effect of voting by absentee ballot. Self employment tax Waiver of time requirements, Waiver of Time Requirements, U. Self employment tax S. Self employment tax Travel Restrictions C Camps, foreign, Foreign camps. Self employment tax Carryover of housing deduction, Carryover. Self employment tax Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Self employment tax Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Self employment tax , Earned income credit. Self employment tax Foreign tax, Foreign tax credit. Self employment tax , Taxes of Foreign Countries and U. Self employment tax S. Self employment tax Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Self employment tax S. Self employment tax Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Self employment tax Social security number, Social security number. Self employment tax Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Self employment tax E Earned income Foreign, Foreign Earned Income, Foreign camps. Self employment tax , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Self employment tax Earned income credit, Earned income credit. Self employment tax , Earned income credit. Self employment tax Employer-provided amounts, Employer-provided amounts. Self employment tax Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Self employment tax Meals and lodging, Exclusion of Meals and Lodging U. Self employment tax S. Self employment tax possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Self employment tax Meeting bona fide residence or physical presence test, Extension of time to meet tests. Self employment tax F Fellowships, Scholarships and fellowships. Self employment tax Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Self employment tax Figuring U. Self employment tax S. Self employment tax income tax, Figuring actual tax. Self employment tax Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Self employment tax Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Self employment tax , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Self employment tax Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Self employment tax , Publication 54 - Additional Material Household, second, Second foreign household. Self employment tax Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Self employment tax Foreign earned income Defined, Foreign Earned Income, More information. Self employment tax U. Self employment tax S. Self employment tax Government employees, U. Self employment tax S. Self employment tax Government Employees, More information. Self employment tax Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Self employment tax Foreign tax credit, Foreign tax credit or deduction. Self employment tax Income received after year earned, Paid in year following work. Self employment tax , Example. Self employment tax Limit, Limit on Excludable Amount, Physical presence test. Self employment tax , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Self employment tax Part-year exclusion, Part-year exclusion. Self employment tax Physical presence test, maximum exclusion, Physical presence test. Self employment tax Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Self employment tax Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Self employment tax Foreign tax credit, Foreign tax credit or deduction. Self employment tax Foreign housing exclusion/deduction Carryover of deduction, Carryover. Self employment tax Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Self employment tax Housing amount, Housing Amount Housing expenses, Housing expenses. Self employment tax Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Self employment tax Second foreign household, Second foreign household. Self employment tax Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Self employment tax , Foreign tax credit or deduction. Self employment tax Foreign taxes Credit for, Foreign tax credit. Self employment tax , Taxes of Foreign Countries and U. Self employment tax S. Self employment tax Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Self employment tax S. Self employment tax Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Self employment tax Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Self employment tax , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Self employment tax 2350, How to get an extension. Self employment tax 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Self employment tax 4868, Automatic 6-month extension. Self employment tax 673, Statement. Self employment tax 8689, Non-USVI resident with USVI income. Self employment tax 8822, Reminders W-4, Foreign tax credit. Self employment tax Free tax services, Free help with your tax return. Self employment tax Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Self employment tax Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Self employment tax Where to file, Resident of Guam. Self employment tax H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Self employment tax Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Self employment tax Expenses, Housing expenses. Self employment tax I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Self employment tax Blocked, Blocked Income Community, Community income. Self employment tax Corporation, Income from a corporation. Self employment tax Earned, Foreign Earned Income, Foreign camps. Self employment tax , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Self employment tax Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Self employment tax Pensions and annuities, Pensions and annuities. Self employment tax , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Self employment tax Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Self employment tax Reimbursement of moving expenses, Reimbursement of moving expenses. Self employment tax Rental, Rental income. Self employment tax Royalties, Royalties. Self employment tax Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Self employment tax Source of, Source of Earned Income Stock options, Stock options. Self employment tax Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Self employment tax Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Self employment tax Income exclusion, Limit on Excludable Amount, Physical presence test. Self employment tax Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Self employment tax N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Self employment tax Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Self employment tax Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Self employment tax P Part-year exclusion, Part-year exclusion. Self employment tax Pay for personal services, Earned income. Self employment tax , Common Benefits Paying U. Self employment tax S. Self employment tax tax in foreign currency, Paying U. Self employment tax S. Self employment tax tax in foreign currency. Self employment tax Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Self employment tax , Common Benefits Withholding from, Withholding from pension payments. Self employment tax Physical presence test 12-month period, How to figure the 12-month period. Self employment tax Defined, Physical Presence Test Maximum exclusion, Physical presence test. Self employment tax Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Self employment tax S. Self employment tax Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Self employment tax S. Self employment tax Virgin Islands Residents of, Puerto Rico. Self employment tax Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Self employment tax Employee expenses, Reimbursement of employee expenses. Self employment tax Moving expenses, Reimbursement of moving expenses. Self employment tax Resident alien defined, Resident alien. Self employment tax Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Self employment tax Second foreign household, Second foreign household. Self employment tax , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Self employment tax Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Self employment tax T Taiwan, American Institute in, American Institute in Taiwan. Self employment tax Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Self employment tax Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Self employment tax Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Self employment tax S. Self employment tax Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Self employment tax S. Self employment tax Government employees, U. Self employment tax S. Self employment tax Government Employees, More information. Self employment tax U. Self employment tax S. Self employment tax Virgin Islands Possession exclusion, Puerto Rico and U. Self employment tax S. Self employment tax Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Self employment tax Residents of, Resident of U. Self employment tax S. Self employment tax Virgin Islands (USVI). Self employment tax Where to file, Resident of U. Self employment tax S. Self employment tax Virgin Islands (USVI). Self employment tax W Waiver of time requirements, Waiver of Time Requirements, U. Self employment tax S. Self employment tax Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Self employment tax , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Self employment tax Guam residents, Resident of Guam. Self employment tax No legal residence in U. Self employment tax S. Self employment tax , Where To File Virgin Islands residents, nonresidents, Resident of U. Self employment tax S. Self employment tax Virgin Islands (USVI). Self employment tax Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Self employment tax Prev  Up     Home   More Online Publications