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Turbotax 2011 Tax Return

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Turbotax 2011 Tax Return

Turbotax 2011 tax return Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Turbotax 2011 tax return Tax questions. Turbotax 2011 tax return Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Turbotax 2011 tax return This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Turbotax 2011 tax return Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Turbotax 2011 tax return Sole proprietor. Turbotax 2011 tax return   A sole proprietor is someone who owns an unincorporated business by himself or herself. Turbotax 2011 tax return However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Turbotax 2011 tax return Trade or business. Turbotax 2011 tax return    A trade or business is generally an activity carried on to make a profit. Turbotax 2011 tax return The facts and circumstances of each case determine whether or not an activity is a trade or business. Turbotax 2011 tax return You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Turbotax 2011 tax return You do need to make ongoing efforts to further the interests of your business. Turbotax 2011 tax return   You do not have to carry on regular full-time business activities to be self-employed. Turbotax 2011 tax return Having a part-time business in addition to your regular job or business may be self-employment. Turbotax 2011 tax return Independent contractor. Turbotax 2011 tax return    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Turbotax 2011 tax return However, whether they are independent contractors or employees depends on the facts in each case. Turbotax 2011 tax return The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Turbotax 2011 tax return The earnings of a person who is working as an independent contractor are subject to self-employment tax. Turbotax 2011 tax return For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Turbotax 2011 tax return Statutory employee. Turbotax 2011 tax return   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Turbotax 2011 tax return Statutory employees use Schedule C or C-EZ to report their wages and expenses. Turbotax 2011 tax return Limited liability company (LLC). Turbotax 2011 tax return   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Turbotax 2011 tax return Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Turbotax 2011 tax return An owner who is an individual may use Schedule C or C-EZ. Turbotax 2011 tax return Business owned and operated by spouses. Turbotax 2011 tax return   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Turbotax 2011 tax return Do not use Schedule C or C-EZ. Turbotax 2011 tax return Instead, file Form 1065, U. Turbotax 2011 tax return S. Turbotax 2011 tax return Return of Partnership Income. Turbotax 2011 tax return For more information, see Publication 541, Partnerships. Turbotax 2011 tax return    Exception—Community income. Turbotax 2011 tax return If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Turbotax 2011 tax return S. Turbotax 2011 tax return possession, you can treat the business either as a sole proprietorship or a partnership. Turbotax 2011 tax return The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax 2011 tax return A change in your reporting position will be treated as a conversion of the entity. Turbotax 2011 tax return    Exception—Qualified joint venture. Turbotax 2011 tax return If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Turbotax 2011 tax return Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Turbotax 2011 tax return For an explanation of "material participation," see the Instructions for Schedule C, line G. Turbotax 2011 tax return   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Turbotax 2011 tax return Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Turbotax 2011 tax return For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Turbotax 2011 tax return This publication does not cover the topics listed in the following table. Turbotax 2011 tax return    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Turbotax 2011 tax return   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Turbotax 2011 tax return After each question is the location in this publication where you will find the related discussion. Turbotax 2011 tax return Table A. Turbotax 2011 tax return What You Need To Know About Federal Taxes (Note. Turbotax 2011 tax return The following is a list of questions you may need to answer so you can fill out your federal income tax return. Turbotax 2011 tax return Chapters are given to help you find the related discussion in this publication. Turbotax 2011 tax return ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Turbotax 2011 tax return What forms must I file?   See chapter 1. Turbotax 2011 tax return What must I do if I have employees?   See Employment Taxes in chapter 1. Turbotax 2011 tax return Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Turbotax 2011 tax return What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Turbotax 2011 tax return What kinds of business income do I have to report on my tax return?   See chapter 5. Turbotax 2011 tax return What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Turbotax 2011 tax return What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Turbotax 2011 tax return What happens if I have a business loss? Can I deduct it?   See chapter 9. Turbotax 2011 tax return What must I do if I disposed of business property during the year?   See chapter 3. Turbotax 2011 tax return What are my rights as a taxpayer?   See chapter 11. Turbotax 2011 tax return Where do I go if I need help with federal tax matters?   See chapter 12. Turbotax 2011 tax return IRS mission. Turbotax 2011 tax return   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Turbotax 2011 tax return Comments and suggestions. Turbotax 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2011 tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2011 tax return   You can send your comments from www. Turbotax 2011 tax return irs. Turbotax 2011 tax return gov/formspubs/. Turbotax 2011 tax return Click on “More Information” then on “Comment on Tax Forms and Publications. Turbotax 2011 tax return ”   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. Turbotax 2011 tax return Ordering forms and publications. Turbotax 2011 tax return   Visit  www. Turbotax 2011 tax return irs. Turbotax 2011 tax return 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. Turbotax 2011 tax return  Internal Revenue Service 1201 N. Turbotax 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2011 tax return   If you have a tax question, check the information available on IRS. Turbotax 2011 tax return gov or call 1-800-829-1040. Turbotax 2011 tax return We cannot answer tax questions sent to either of the above addresses. Turbotax 2011 tax return Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Turbotax 2011 tax return irs. Turbotax 2011 tax return gov/pub334. Turbotax 2011 tax return What's New for 2013 The following are some of the tax changes for 2013. Turbotax 2011 tax return For information on other changes, go to IRS. Turbotax 2011 tax return gov. Turbotax 2011 tax return Tax rates. Turbotax 2011 tax return . Turbotax 2011 tax return  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Turbotax 2011 tax return 4%. Turbotax 2011 tax return The Medicare part of the tax remains at 2. Turbotax 2011 tax return 9%. Turbotax 2011 tax return As a result, the self-employment tax is 15. Turbotax 2011 tax return 3%. Turbotax 2011 tax return Maximum net earnings. Turbotax 2011 tax return  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Turbotax 2011 tax return There is no maximum limit on earnings subject to the Medicare part. Turbotax 2011 tax return Standard mileage rate. Turbotax 2011 tax return  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Turbotax 2011 tax return 5 cents per mile. Turbotax 2011 tax return For more information, see Car and Truck Expenses in chapter 8. Turbotax 2011 tax return Simplified method for business use of home deduction. Turbotax 2011 tax return . Turbotax 2011 tax return  The IRS now provides a simplified method to determine your expenses for business use of your home. Turbotax 2011 tax return For more information, see Business Use of Your Home in chapter 8. Turbotax 2011 tax return What's New for 2014 The following are some of the tax changes for 2014. Turbotax 2011 tax return For information on other changes, go to IRS. Turbotax 2011 tax return gov. Turbotax 2011 tax return Standard mileage rate. Turbotax 2011 tax return  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Turbotax 2011 tax return Self-employment tax. Turbotax 2011 tax return  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Turbotax 2011 tax return Reminders Accounting methods. Turbotax 2011 tax return  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Turbotax 2011 tax return For more information, see Inventories in chapter 2. Turbotax 2011 tax return Reportable transactions. Turbotax 2011 tax return  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Turbotax 2011 tax return You may have to pay a penalty if you are required to file Form 8886 but do not do so. Turbotax 2011 tax return You may also have to pay interest and penalties on any reportable transaction understatements. Turbotax 2011 tax return Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Turbotax 2011 tax return For more information, see the Instructions for Form 8886. Turbotax 2011 tax return Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2011 tax return 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. Turbotax 2011 tax return Prev  Up  Next   Home   More Online Publications
 
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Filing Season Update

Latest Information on Tax Season and Refunds


Common Refund Questions and Answers Updated

Feb. 26, 2014

Will ordering a transcript help you determine when you’ll get your refund?

No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

For more answers to common refund questions visit our 2014 Tax Season Refund Frequently Asked Questions page.

Refund Update

Feb. 21, 2014

The IRS issues more than 9 out of 10 refunds in less than 21 days from the day the IRS receives tax returns. Recent filing season data, as of Feb. 14 shows the IRS has already issued more than 31 million refunds this year. While the IRS works hard to issue refunds as quickly as possible some tax returns take longer to process than others for many reasons including when a return is incomplete, includes errors, includes Form 8379, Injured Spouse Allocation, or needs further review.

The IRS reminds taxpayers that the 21 day timeframe begins when you are notified by your preparer or tax preparation software company that the IRS has acknowledged acceptance of your tax return. Acceptance in this case means the IRS has accepted the return for processing. Further reviews may still be necessary. This year, Jan. 31 was the first day the IRS could start processing tax returns; even though you or your preparer may have submitted a return electronically before that date.

The best advice for all taxpayers is to check Where’s My Refund on IRS.gov. The Where’s My Refund web and phone tools are updated just once a day so there is no need to check more often. If we need more information to process your return, we will contact you — usually by mail. IRS phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs you to contact us.

IRS Statement on 1121
Feb. 12, 2014

Note to Taxpayers


The IRS is off to a strong start to the tax season. Through early February, millions of refunds worth billions of dollars have already been issued. There are no major issues with tax refunds or processing at this time.

Every year, especially at the start of tax season, people are concerned about getting their refunds quickly. The IRS issues nine out of 10 refunds to taxpayers in less than 21 days after the IRS receives the return. Some refunds take longer because of other factors, including IRS work to prevent refund fraud and identity theft. There are many questions about the process. The best source of information about refunds is on IRS.gov, including the YouTube video on the refund process and refund FAQ page.

Early February 1121 Information


A very small percentage of taxpayers may see an 1121 reference number if they check “Where’s My Refund?” after they initially were provided a projected refund date by the tool. The IRS is aware of this situation, and emphasizes that the small group of taxpayers who see this reference number should continue checking Where’s My Refund for an update. If we need more information to process their return, we will contact them — usually by mail.

The IRS began processing returns on Jan. 31, and we’ve already issued millions of refunds. The IRS works hard to issue refunds as quickly as possible, but as part of our effort to prevent improper payments some tax returns take longer to process than others for many reasons, such as when a return includes errors, is incomplete, or needs further review. We apologize for any confusion or inconvenience.

Q: What should taxpayers do if they receive an 1121 reference number when they check Where’s My Refund?

A: The best advice for all taxpayers is to continue checking Where’s My Refund for a refund date. If we need more information to process their return, we will contact them — usually by mail. The web and phone tools are updated just once a day so there is no need to check more often. Our phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs a taxpayer to contact us as in the case of those who see the 1121 reference number.

Q: I read in social media that a reference number 1121 means I’m being audited. Is that true?

A: No, this code is simply a reference number that our telephone representatives use to help them research your account. It does not mean the taxpayer is being audited. If the IRS needs more information to process the return, we will contact the taxpayer — usually by mail.
 

Page Last Reviewed or Updated: 14-Mar-2014

The Turbotax 2011 Tax Return

Turbotax 2011 tax return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbotax 2011 tax return Tax questions. Turbotax 2011 tax return Useful Items - You may want to see: What's New SE tax rate. Turbotax 2011 tax return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Turbotax 2011 tax return 4%. Turbotax 2011 tax return The Medicare (HI) portion of the SE tax remains 2. Turbotax 2011 tax return 9%. Turbotax 2011 tax return As a result, the SE tax rate returns to 15. Turbotax 2011 tax return 3%. Turbotax 2011 tax return For more information, see the Instructions for Schedule SE (Form 1040). Turbotax 2011 tax return Earnings subject to social security. Turbotax 2011 tax return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Turbotax 2011 tax return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Turbotax 2011 tax return Additional Medicare Tax. Turbotax 2011 tax return  Beginning in 2013, a 0. Turbotax 2011 tax return 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. Turbotax 2011 tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Turbotax 2011 tax return Modified AGI limit for traditional IRA contributions increased. Turbotax 2011 tax return  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. Turbotax 2011 tax return 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. Turbotax 2011 tax return Modified AGI limit for Roth IRA contributions increased. Turbotax 2011 tax return  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. Turbotax 2011 tax return Earned income credit (EIC). Turbotax 2011 tax return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Turbotax 2011 tax return 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. Turbotax 2011 tax return Reminders Future developments. Turbotax 2011 tax return . Turbotax 2011 tax return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Turbotax 2011 tax return irs. Turbotax 2011 tax return gov/pub517. Turbotax 2011 tax return Photographs of missing children. Turbotax 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Turbotax 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2011 tax return 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. Turbotax 2011 tax return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Turbotax 2011 tax return Social security and Medicare taxes are collected under one of two systems. Turbotax 2011 tax return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Turbotax 2011 tax return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Turbotax 2011 tax return No earnings are subject to both systems. Turbotax 2011 tax return Table 1. Turbotax 2011 tax return 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. Turbotax 2011 tax return Do not rely on this table alone. Turbotax 2011 tax return Also read the discussion for the class in the following pages. Turbotax 2011 tax return Class Covered under FICA? Covered under SECA? Minister NO. Turbotax 2011 tax return Your ministerial earnings are exempt. Turbotax 2011 tax return YES, if you do not have an approved exemption from the IRS. Turbotax 2011 tax return   NO, if you have an approved exemption. Turbotax 2011 tax return Member of a religious order who has not taken a vow of poverty NO. Turbotax 2011 tax return Your ministerial earnings are exempt. Turbotax 2011 tax return YES, if you do not have an approved exemption from the IRS. Turbotax 2011 tax return   NO, if you have an approved exemption. Turbotax 2011 tax return 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. Turbotax 2011 tax return   NO, if neither of the above applies. Turbotax 2011 tax return NO. Turbotax 2011 tax return Your ministerial earnings are exempt. Turbotax 2011 tax return Christian Science practitioner or reader NO. Turbotax 2011 tax return Your ministerial earnings are exempt. Turbotax 2011 tax return YES, if you do not have an approved exemption from the IRS. Turbotax 2011 tax return   NO, if you have an approved exemption. Turbotax 2011 tax return Religious worker (church employee) YES, if your employer did not elect to exclude you. Turbotax 2011 tax return    NO, if your employer elected to exclude you. Turbotax 2011 tax return YES, if your employer elected to exclude you from FICA. Turbotax 2011 tax return   NO, if you are covered under FICA. Turbotax 2011 tax return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Turbotax 2011 tax return    NO, if you have an approved exemption. Turbotax 2011 tax return YES, if you are self-employed and do not have an approved exemption from the IRS. Turbotax 2011 tax return   NO, if you have an approved exemption. Turbotax 2011 tax return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Turbotax 2011 tax return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Turbotax 2011 tax return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Turbotax 2011 tax return 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. Turbotax 2011 tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Turbotax 2011 tax return A self-employment loss is not considered for purposes of this tax. Turbotax 2011 tax return RRTA compensation is separately compared to the threshold. Turbotax 2011 tax return There is no employer match for Additional Medicare Tax. Turbotax 2011 tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Turbotax 2011 tax return This publication contains information for the following classes of taxpayers. Turbotax 2011 tax return Ministers. Turbotax 2011 tax return Members of a religious order. Turbotax 2011 tax return Christian Science practitioners and readers. Turbotax 2011 tax return Religious workers (church employees). Turbotax 2011 tax return Members of a recognized religious sect. Turbotax 2011 tax return Note. Turbotax 2011 tax return 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. Turbotax 2011 tax return 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. Turbotax 2011 tax return Which earnings are taxed under FICA and which under SECA. Turbotax 2011 tax return See Table 1 above. Turbotax 2011 tax return How a member of the clergy can apply for an exemption from self-employment tax. Turbotax 2011 tax return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Turbotax 2011 tax return How a member of the clergy or religious worker figures net earnings from self-employment. Turbotax 2011 tax return This publication also covers certain income tax rules of interest to ministers and members of a religious order. Turbotax 2011 tax return 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. Turbotax 2011 tax return 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. Turbotax 2011 tax return You will find these worksheets right after the Comprehensive Example . Turbotax 2011 tax return Note. Turbotax 2011 tax return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Turbotax 2011 tax return Comments and suggestions. Turbotax 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2011 tax return   You can send your comments from www. Turbotax 2011 tax return irs. Turbotax 2011 tax return gov/formspubs/. Turbotax 2011 tax return Click on “More Information” and then on “Give us feedback”. Turbotax 2011 tax return   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. Turbotax 2011 tax return Ordering forms and publications. Turbotax 2011 tax return   Visit www. Turbotax 2011 tax return irs. Turbotax 2011 tax return 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. Turbotax 2011 tax return Internal Revenue Service 1201 N. Turbotax 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2011 tax return   If you have a tax question, check the information available on IRS. Turbotax 2011 tax return gov or call 1-800-829-1040. Turbotax 2011 tax return We cannot answer tax questions sent to either of the above addresses. Turbotax 2011 tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. Turbotax 2011 tax return S. Turbotax 2011 tax return 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. Turbotax 2011 tax return S. Turbotax 2011 tax return 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. Turbotax 2011 tax return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Turbotax 2011 tax return Prev  Up  Next   Home   More Online Publications