File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez Help

File 1040nr Ez Online FreeStudent Taxes 2013Free Online State Tax ReturnAmend Tax Form2011 1040ez Instructions2010 Amended ReturnFiling TaxesFile My State Taxes For Free2012 1040a Tax Form1040 Ez Instructions 20132012 Income Tax FormsIrs Where Mail 1040ezCan I Electronic File My 1040xDeadline For Filing 2010 TaxesE File 1040ez1040ez 2011 InstructionsHrblock Taxes1040ez 2013 Tax FormFile My 2011 TaxesIrs Forms 1040ez InstructionsIrs Form 1040ez 2011How To Amend 2008 Tax ReturnHow To E-file 2012 Taxes2010 Income Tax Forms2009 State Tax FormsFree Tax PreparationHow To File A 1040ez OnlineIrs Form 1040a 2012Filing Back TaxesHow Do I File My Taxes For 2010Amend 2011 Federal Tax ReturnFree Tax Preparation SitesIrs EzH&r Block Amended Tax ReturnH & R Block Free TaxesTaxact Amended ReturnAmended2012 Income Tax ReturnsUsaf2011 Tax Forms 1040a

1040ez Help

1040ez help Index A Additional child tax credit, Additional child tax credit. 1040ez help Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. 1040ez help , Additional Medicare Tax. 1040ez help , Additional Medicare Tax. 1040ez help , Additional Medicare Tax. 1040ez help , Additional Medicare Tax. 1040ez help , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040ez help Armed forces, U. 1040ez help S. 1040ez help Bona fide residence, Special rule for members of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Armed Forces, U. 1040ez help S. 1040ez help Earned income credit, Earned income credit. 1040ez help , U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Source of income, U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Spouse, Special rule for civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. 1040ez help Bona fide residence, Bona Fide Residence, Worldwide gross income. 1040ez help Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040ez help Nonresident aliens, Special rule for nonresident aliens. 1040ez help Possession, days in, Days of presence in a possession. 1040ez help Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. 1040ez help S. 1040ez help , days in, Days of presence in the United States. 1040ez help Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040ez help Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. 1040ez help S. 1040ez help Armed Forces, Special rule for members of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040ez help Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. 1040ez help Child, defined, Days of presence in a possession. 1040ez help Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040ez help Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez help Alternative basis, Alternative basis. 1040ez help Multi-year compensation, Multi-year compensation. 1040ez help Time basis, Time basis. 1040ez help Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. 1040ez help Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. 1040ez help Foreign tax, U. 1040ez help S. 1040ez help Government employees. 1040ez help , Moving expense deduction. 1040ez help , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040ez help Moving expenses U. 1040ez help S. 1040ez help return, Moving expense deduction. 1040ez help Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040ez help Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. 1040ez help Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. 1040ez help Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. 1040ez help , Estimated tax payments. 1040ez help , Estimated tax payments. 1040ez help , Estimated tax payments. 1040ez help , Estimated tax payments. 1040ez help , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. 1040ez help S. 1040ez help return, Extension of Time To File USVI, Extension of time to file. 1040ez help F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040ez help CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040ez help Guam, Guam, Double Taxation Form 5074, Form 5074. 1040ez help Possessions, Filing Information for Individuals in Certain U. 1040ez help S. 1040ez help Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. 1040ez help S. 1040ez help return, Filing Requirement if Possession Income Is Excluded USVI, The U. 1040ez help S. 1040ez help Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040ez help Form 4868, Extension of time to file. 1040ez help Form 8689, Form 8689. 1040ez help Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. 1040ez help 1040-SS, Self-employment tax. 1040ez help , Additional child tax credit. 1040ez help , Self-employment tax. 1040ez help , Self-employment tax. 1040ez help , Self-employment tax. 1040ez help 1040INFO, Form 1040INFO. 1040ez help 1040NR, Nonresident alien. 1040ez help , Nonresident alien. 1040ez help , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. 1040ez help S. 1040ez help Government employees. 1040ez help , Moving expense deduction. 1040ez help , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. 1040ez help , Moving expense deduction. 1040ez help , Moving expense deduction. 1040ez help , Moving expense deduction. 1040ez help , Moving expense deduction. 1040ez help , Moving expense deduction. 1040ez help 4563, Form 4563. 1040ez help 4563, illustrated example, Illustrated Example of Form 4563, Line 15. 1040ez help , 4868, Extension of time to file. 1040ez help , Automatic 6-Month Extension 5074, Form 5074. 1040ez help , Moving expense deduction. 1040ez help , Form 5074. 1040ez help , Moving expense deduction. 1040ez help 5074, illustrated example, Illustrated Example of Form 5074, Part III. 1040ez help , 8689, Form 8689. 1040ez help 8689, illustrated example, Illustrated Example of Form 8689, Part IV. 1040ez help , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. 1040ez help Fringe benefits, Certain fringe benefits sourced on a geographical basis. 1040ez help G Government employees, U. 1040ez help S. 1040ez help (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. 1040ez help H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. 1040ez help Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez help Pensions, Pensions. 1040ez help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez help , Alternative basis. 1040ez help Source of, Possession Source Income U. 1040ez help S. 1040ez help Armed Forces, U. 1040ez help S. 1040ez help Armed Forces. 1040ez help U. 1040ez help S. 1040ez help income rule, U. 1040ez help S. 1040ez help income rule. 1040ez help Income from American Samoa or Puerto Rico excluded. 1040ez help , Income from American Samoa or Puerto Rico excluded. 1040ez help Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. 1040ez help Inventory Sales or other dispositions of, Inventory. 1040ez help Investment income, Investment Income, Royalties. 1040ez help IRA deduction, Individual retirement arrangement (IRA) deduction. 1040ez help Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. 1040ez help S. 1040ez help return, Moving expense deduction. 1040ez help N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. 1040ez help , Net Investment Income Tax. 1040ez help , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. 1040ez help Permanent home, Permanent home. 1040ez help Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. 1040ez help Personal service income, Compensation for Labor or Personal Services, Pensions. 1040ez help Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 1040ez help Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez help Pensions, Pensions. 1040ez help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez help , Alternative basis. 1040ez help U. 1040ez help S. 1040ez help Armed Forces, U. 1040ez help S. 1040ez help Armed Forces. 1040ez help U. 1040ez help S. 1040ez help income rule, U. 1040ez help S. 1040ez help income rule. 1040ez help Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040ez help Nonresident aliens, Special rule for nonresident aliens. 1040ez help Possession, days in, Days of presence in a possession. 1040ez help Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. 1040ez help Student, Student U. 1040ez help S. 1040ez help , days in, Days of presence in the United States. 1040ez help Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. 1040ez help Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. 1040ez help Reminders Earned income credit (EIC). 1040ez help , Reminders Electronic filing. 1040ez help , Reminders Rental income, Rental income. 1040ez help Resident alien (see specific possession) Royalty income, Royalties. 1040ez help S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. 1040ez help S. 1040ez help return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. 1040ez help Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez help , Alternative basis. 1040ez help Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 1040ez help Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez help Pensions, Pensions. 1040ez help Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez help , Alternative basis. 1040ez help U. 1040ez help S. 1040ez help Armed Forces, U. 1040ez help S. 1040ez help Armed Forces. 1040ez help U. 1040ez help S. 1040ez help income rule, U. 1040ez help S. 1040ez help income rule. 1040ez help Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. 1040ez help S. 1040ez help filing requirements for most taxpayers (Table 4-1), U. 1040ez help S. 1040ez help source of income (Table 2-1), Table 2-1. 1040ez help General Rules for Determining U. 1040ez help S. 1040ez help Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). 1040ez help TTY/TDD information, How To Get Tax Help U U. 1040ez help S. 1040ez help Armed Forces Bona fide residence, Special rule for members of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Earned income credit, Earned income credit. 1040ez help , U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Source of income, U. 1040ez help S. 1040ez help Armed Forces. 1040ez help Spouse, Special rule for civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help , Civilian spouse of active duty member of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help U. 1040ez help S. 1040ez help Government employees (see specific possession) U. 1040ez help S. 1040ez help income rule, U. 1040ez help S. 1040ez help income rule. 1040ez help U. 1040ez help S. 1040ez help return with excluded income, Deductions if Possession Income Is Excluded U. 1040ez help S. 1040ez help return, possession income excluded on, Special Rules for Completing Your U. 1040ez help S. 1040ez help Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. 1040ez help Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040ez help Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. 1040ez help Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040ez help Standard deduction, Standard Deduction U. 1040ez help S. 1040ez help taxation of possession income, to get information on, Introduction U. 1040ez help S. 1040ez help Virgin Islands (USVI), The U. 1040ez help S. 1040ez help Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040ez help Form 4868, Extension of time to file. 1040ez help Form 8689, Form 8689. 1040ez help V Virgin Islands, U. 1040ez help S. 1040ez help , The U. 1040ez help S. 1040ez help Virgin Islands, Double Taxation W When to file U. 1040ez help S. 1040ez help return, When To File, Extension beyond 2 months. 1040ez help Where To File U. 1040ez help S. 1040ez help return, Where To File Which return to file (see specific possession) Who must file U. 1040ez help S. 1040ez help return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
Español

State Filings for Nonprofits

Find information in your state about incorporating your nonprofit organization and charitable activities.

The 1040ez Help

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