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Amend Federal Tax Return

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Amend Federal Tax Return

Amend federal tax return 10. Amend federal tax return   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Amend federal tax return Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Amend federal tax return Use Schedule SE to figure net earnings from self-employment. Amend federal tax return Sole proprietor or independent contractor. Amend federal tax return   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Amend federal tax return SE tax rate. Amend federal tax return    For 2013, the SE tax rate on net earnings is 15. Amend federal tax return 3% (12. Amend federal tax return 4% social security tax plus 2. Amend federal tax return 9% Medicare tax). Amend federal tax return Maximum earnings subject to self-employment tax. Amend federal tax return    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Amend federal tax return 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amend federal tax return   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Amend federal tax return 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amend federal tax return   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Amend federal tax return 4% social security part of the SE tax on any of your net earnings. Amend federal tax return However, you must pay the 2. Amend federal tax return 9% Medicare part of the SE tax on all your net earnings. Amend federal tax return Special Rules and Exceptions Aliens. Amend federal tax return   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Amend federal tax return S. Amend federal tax return citizens. Amend federal tax return Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Amend federal tax return S. Amend federal tax return social security system. Amend federal tax return However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Amend federal tax return S. Amend federal tax return residents for self-employment tax purposes. Amend federal tax return For more information on aliens, see Publication 519, U. Amend federal tax return S. Amend federal tax return Tax Guide for Aliens. Amend federal tax return Child employed by parent. Amend federal tax return   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Amend federal tax return Church employee. Amend federal tax return    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Amend federal tax return 28 or more in wages from the church or organization. Amend federal tax return For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amend federal tax return Fishing crew member. Amend federal tax return   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Amend federal tax return You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Amend federal tax return The pay is not more than $100 per trip. Amend federal tax return The pay is received only if there is a minimum catch. Amend federal tax return The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Amend federal tax return You get a share of the catch or a share of the proceeds from the sale of the catch. Amend federal tax return Your share depends on the amount of the catch. Amend federal tax return The boat's operating crew normally numbers fewer than 10 individuals. Amend federal tax return (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Amend federal tax return ) Notary public. Amend federal tax return   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Amend federal tax return State or local government employee. Amend federal tax return   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Amend federal tax return Foreign government or international organization employee. Amend federal tax return   You are subject to SE tax if both the following conditions are true. Amend federal tax return You are a U. Amend federal tax return S. Amend federal tax return citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Amend federal tax return Your employer is not required to withhold social security and Medicare taxes from your wages. Amend federal tax return U. Amend federal tax return S. Amend federal tax return citizen or resident alien residing abroad. Amend federal tax return    If you are a self-employed U. Amend federal tax return S. Amend federal tax return citizen or resident alien living outside the United States, in most cases you must pay SE tax. Amend federal tax return Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Amend federal tax return Exception. Amend federal tax return    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Amend federal tax return Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Amend federal tax return The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Amend federal tax return   For more information, see the Instructions for Schedule SE (Form 1040). Amend federal tax return More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Amend federal tax return A loss from one business reduces your profit from another business. Amend federal tax return Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Amend federal tax return Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Amend federal tax return It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Amend federal tax return Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Amend federal tax return If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Amend federal tax return Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Amend federal tax return The regular method. Amend federal tax return The nonfarm optional method. Amend federal tax return The farm optional method. Amend federal tax return You must use the regular method unless you are eligible to use one or both of the optional methods. Amend federal tax return Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Amend federal tax return You want to receive credit for social security benefit coverage. Amend federal tax return You incurred child or dependent care expenses for which you could claim a credit. Amend federal tax return (An optional method may increase your earned income, which could increase your credit. Amend federal tax return ) You are entitled to the earned income credit. Amend federal tax return (An optional method may increase your earned income, which could increase your credit. Amend federal tax return ) You are entitled to the additional child tax credit. Amend federal tax return (An optional method may increase your earned income, which could increase your credit. Amend federal tax return ) Effects of using an optional method. Amend federal tax return   Using an optional method could increase your SE tax. Amend federal tax return Paying more SE tax could result in your getting higher benefits when you retire. Amend federal tax return   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Amend federal tax return   The optional methods may be used only to figure your SE tax. Amend federal tax return To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Amend federal tax return Regular Method Multiply your total earnings subject to SE tax by 92. Amend federal tax return 35% (. Amend federal tax return 9235) to get your net earnings under the regular method. Amend federal tax return See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Amend federal tax return Net earnings figured using the regular method are also called actual net earnings. Amend federal tax return Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Amend federal tax return You may use this method if you meet all the following tests. Amend federal tax return You are self-employed on a regular basis. Amend federal tax return This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Amend federal tax return The net earnings can be from either farm or nonfarm earnings or both. Amend federal tax return You have used this method less than 5 years. Amend federal tax return (There is a 5-year lifetime limit. Amend federal tax return ) The years do not have to be one after another. Amend federal tax return Your net nonfarm profits were: Less than $5,024, and Less than 72. Amend federal tax return 189% of your gross nonfarm income. Amend federal tax return Net nonfarm profits. Amend federal tax return   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Amend federal tax return   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Amend federal tax return Gross nonfarm income. Amend federal tax return   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Amend federal tax return Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Amend federal tax return Table 10-1. Amend federal tax return Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Amend federal tax return . Amend federal tax return . Amend federal tax return THEN your net earnings are equal to. Amend federal tax return . Amend federal tax return . Amend federal tax return $6,960 or less Two-thirds of your gross nonfarm income. Amend federal tax return More than $6,960 $4,640 Actual net earnings. Amend federal tax return   Your actual net earnings are 92. Amend federal tax return 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Amend federal tax return 35% (. Amend federal tax return 9235) to get actual net earnings). Amend federal tax return Actual net earnings are equivalent to net earnings figured using the regular method. Amend federal tax return Optional net earnings less than actual net earnings. Amend federal tax return   You cannot use this method to report an amount less than your actual net earnings from self-employment. Amend federal tax return Gross nonfarm income of $6,960 or less. Amend federal tax return   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Amend federal tax return Example 1. Amend federal tax return Net nonfarm profit less than $5,024 and less than 72. Amend federal tax return 189% of gross nonfarm income. Amend federal tax return Ann Green runs a craft business. Amend federal tax return Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Amend federal tax return She meets the test for being self-employed on a regular basis. Amend federal tax return She has used the nonfarm optional method less than 5 years. Amend federal tax return Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Amend federal tax return 9235). Amend federal tax return Because her net profit is less than $5,024 and less than 72. Amend federal tax return 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Amend federal tax return Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Amend federal tax return Example 2. Amend federal tax return Net nonfarm profit less than $5,024 but not less than 72. Amend federal tax return 189% of gross nonfarm income. Amend federal tax return Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Amend federal tax return She must use the regular method to figure her net earnings. Amend federal tax return She cannot use the nonfarm optional method because her net profit is not less than 72. Amend federal tax return 189% of her gross income. Amend federal tax return Example 3. Amend federal tax return Net loss from a nonfarm business. Amend federal tax return Assume that in Example 1 Ann has a net loss of $700. Amend federal tax return She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Amend federal tax return Example 4. Amend federal tax return Nonfarm net earnings less than $400. Amend federal tax return Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Amend federal tax return In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Amend federal tax return Gross nonfarm income of more than $6,960. Amend federal tax return   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Amend federal tax return Example 1. Amend federal tax return Net nonfarm profit less than $5,024 and less than 72. Amend federal tax return 189% of gross nonfarm income. Amend federal tax return John White runs an appliance repair shop. Amend federal tax return His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Amend federal tax return He meets the test for being self-employed on a regular basis. Amend federal tax return He has used the nonfarm optional method less than 5 years. Amend federal tax return His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Amend federal tax return 9235). Amend federal tax return Because his net profit is less than $5,024 and less than 72. Amend federal tax return 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Amend federal tax return Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Amend federal tax return Example 2. Amend federal tax return Net nonfarm profit not less than $5,024. Amend federal tax return Assume that in Example 1 John's net profit is $5,400. Amend federal tax return He must use the regular method. Amend federal tax return He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Amend federal tax return Example 3. Amend federal tax return Net loss from a nonfarm business. Amend federal tax return Assume that in Example 1 John has a net loss of $700. Amend federal tax return He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Amend federal tax return Farm Optional Method Use the farm optional method only for earnings from a farming business. Amend federal tax return See Publication 225 for information about this method. Amend federal tax return Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Amend federal tax return To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Amend federal tax return Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Amend federal tax return Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Amend federal tax return You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Amend federal tax return If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Amend federal tax return Example. Amend federal tax return You are a self-employed farmer. Amend federal tax return You also operate a retail grocery store. Amend federal tax return Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Amend federal tax return Table 10-2. Amend federal tax return Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Amend federal tax return Method 1. Amend federal tax return Using the regular method for both farm and nonfarm income. Amend federal tax return Method 2. Amend federal tax return Using the optional method for farm income and the regular method for nonfarm income. Amend federal tax return Method 3. Amend federal tax return Using the regular method for farm income and the optional method for nonfarm income. Amend federal tax return Method 4. Amend federal tax return Using the optional method for both farm and nonfarm income. Amend federal tax return Note. Amend federal tax return Actual net earnings is the same as net earnings figured using the regular method. Amend federal tax return Table 10-3. Amend federal tax return Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Amend federal tax return Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Amend federal tax return Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Amend federal tax return Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Amend federal tax return Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Amend federal tax return Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Amend federal tax return However, certain taxpayers must use Section B—Long Schedule SE. Amend federal tax return If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Amend federal tax return Joint return. Amend federal tax return   Even if you file a joint return, you cannot file a joint Schedule SE. Amend federal tax return This is true whether one spouse or both spouses have earnings subject to SE tax. Amend federal tax return If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Amend federal tax return However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Amend federal tax return Attach both schedules to the joint return. Amend federal tax return More than one business. Amend federal tax return   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Amend federal tax return A loss from one business will reduce your profit from another business. Amend federal tax return File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Amend federal tax return Example. Amend federal tax return You are the sole proprietor of two separate businesses. Amend federal tax return You operate a restaurant that made a net profit of $25,000. Amend federal tax return You also have a cabinetmaking business that had a net loss of $500. Amend federal tax return You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Amend federal tax return You file Schedule SE showing total earnings subject to SE tax of $24,500. Amend federal tax return Prev  Up  Next   Home   More Online Publications



Hurricane Sandy - U.S. Government Information

The Amend Federal Tax Return

Amend federal tax return Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Amend federal tax return Tax Questions. Amend federal tax return Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Amend federal tax return ) must figure taxable income on the basis of an annual accounting period called a tax year. Amend federal tax return The calendar year is the most common tax year. Amend federal tax return Other tax years include a fiscal year and a short tax year. Amend federal tax return Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Amend federal tax return The most commonly used accounting methods are the cash method and the accrual method. Amend federal tax return Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Amend federal tax return Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Amend federal tax return You deduct expenses in the tax year you incur them, regardless of when payment is made. Amend federal tax return This publication explains some of the rules for accounting periods and accounting methods. Amend federal tax return In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Amend federal tax return Comments and suggestions. Amend federal tax return   We welcome your comments about this publication and your suggestions for future editions. Amend federal tax return   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Amend federal tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend federal tax return   You can email us at taxforms@irs. Amend federal tax return gov. Amend federal tax return Please put “Publications Comment” on the subject line. Amend federal tax return You can also send us comments from www. Amend federal tax return irs. Amend federal tax return gov/formspubs. Amend federal tax return Select “Comment on Tax Forms and Publications” under “More information. Amend federal tax return ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend federal tax return Ordering forms and publications. Amend federal tax return   Visit www. Amend federal tax return irs. Amend federal tax return gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Amend federal tax return Internal Revenue Service 1201 N. Amend federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Amend federal tax return   If you have a tax question, check the information available on IRS. Amend federal tax return gov or call 1-800-829-1040. Amend federal tax return We cannot answer tax questions sent to the above address. Amend federal tax return Reminders Photographs of missing children. Amend federal tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend federal 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. Amend federal tax return Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Amend federal tax return Prev  Up  Next   Home   More Online Publications