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Amended Tax Return 1098 T

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Amended Tax Return 1098 T

Amended tax return 1098 t Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Amended tax return 1098 t S. Amended tax return 1098 t Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Amended tax return 1098 t Full-time student. Amended tax return 1098 t Adjusted gross income. Amended tax return 1098 t More information. Amended tax return 1098 t Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Amended tax return 1098 t Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Amended tax return 1098 t Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Amended tax return 1098 t You are a member of a religious order who has taken a vow of poverty. Amended tax return 1098 t You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Amended tax return 1098 t See Exemption From Self-Employment (SE) Tax , later. Amended tax return 1098 t You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Amended tax return 1098 t For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Amended tax return 1098 t Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Amended tax return 1098 t See Ministerial Services , later. Amended tax return 1098 t Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Amended tax return 1098 t However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Amended tax return 1098 t For the specific services covered, see Ministerial Services , later. Amended tax return 1098 t Ministers defined. Amended tax return 1098 t   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Amended tax return 1098 t Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Amended tax return 1098 t   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Amended tax return 1098 t Employment status for other tax purposes. Amended tax return 1098 t   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Amended tax return 1098 t For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Amended tax return 1098 t Common-law employee. Amended tax return 1098 t   Under common-law rules, you are considered either an employee or a self-employed person. Amended tax return 1098 t Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Amended tax return 1098 t For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Amended tax return 1098 t   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Amended tax return 1098 t However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Amended tax return 1098 t Example. Amended tax return 1098 t A church hires and pays you a salary to perform ministerial services subject to its control. Amended tax return 1098 t Under the common-law rules, you are an employee of the church while performing those services. Amended tax return 1098 t Form SS-8. Amended tax return 1098 t   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Amended tax return 1098 t Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Amended tax return 1098 t See Ministerial Services , later. Amended tax return 1098 t However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Amended tax return 1098 t Vow of poverty. Amended tax return 1098 t   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Amended tax return 1098 t You do not need to request a separate exemption. Amended tax return 1098 t For income tax purposes, the earnings are tax free to you. Amended tax return 1098 t Your earnings are considered the income of the religious order. Amended tax return 1098 t Services covered under FICA at the election of the order. Amended tax return 1098 t   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Amended tax return 1098 t Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Amended tax return 1098 t   The order or subdivision elects coverage by filing Form SS-16. Amended tax return 1098 t The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Amended tax return 1098 t If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Amended tax return 1098 t You do not pay any of the FICA tax. Amended tax return 1098 t Services performed outside the order. Amended tax return 1098 t   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Amended tax return 1098 t   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Amended tax return 1098 t You may, however, be able to take a charitable deduction for the amount you turn over to the order. Amended tax return 1098 t See Publication 526, Charitable Contributions. Amended tax return 1098 t Rulings. Amended tax return 1098 t   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Amended tax return 1098 t To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Amended tax return 1098 t R. Amended tax return 1098 t B. Amended tax return 1098 t 1, available at www. Amended tax return 1098 t irs. Amended tax return 1098 t gov/irb/2014-1_IRB/ar05. Amended tax return 1098 t html. Amended tax return 1098 t Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Amended tax return 1098 t However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Amended tax return 1098 t Practitioners. Amended tax return 1098 t   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Amended tax return 1098 t State law specifically exempts Christian Science practitioners from licensing requirements. Amended tax return 1098 t   Some Christian Science practitioners also are Christian Science teachers or lecturers. Amended tax return 1098 t Income from teaching or lecturing is considered the same as income from their work as practitioners. Amended tax return 1098 t Readers. Amended tax return 1098 t   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Amended tax return 1098 t Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Amended tax return 1098 t Some exceptions are discussed next. Amended tax return 1098 t Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Amended tax return 1098 t If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Amended tax return 1098 t Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Amended tax return 1098 t 28 during the tax year. Amended tax return 1098 t However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Amended tax return 1098 t Churches and church organizations make this election by filing two copies of Form 8274. Amended tax return 1098 t For more information about making this election, see Form 8274. Amended tax return 1098 t Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Amended tax return 1098 t This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Amended tax return 1098 t Make this choice by filing Form 4029. Amended tax return 1098 t See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Amended tax return 1098 t U. Amended tax return 1098 t S. Amended tax return 1098 t Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Amended tax return 1098 t Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Amended tax return 1098 t S. Amended tax return 1098 t social security system. Amended tax return 1098 t To determine your alien status, see Publication 519, U. Amended tax return 1098 t S. Amended tax return 1098 t Tax Guide for Aliens. Amended tax return 1098 t Residents of Puerto Rico, the U. Amended tax return 1098 t S. Amended tax return 1098 t Virgin Islands, Guam, the CNMI, and American Samoa. Amended tax return 1098 t   If you are a resident of one of these U. Amended tax return 1098 t S. Amended tax return 1098 t possessions but not a U. Amended tax return 1098 t S. Amended tax return 1098 t citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Amended tax return 1098 t For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Amended tax return 1098 t Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Amended tax return 1098 t Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Amended tax return 1098 t Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Amended tax return 1098 t The exemption does not apply to any other income. Amended tax return 1098 t The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Amended tax return 1098 t Ministers Most services you perform as a minister, priest, rabbi, etc. Amended tax return 1098 t , are ministerial services. Amended tax return 1098 t These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Amended tax return 1098 t You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Amended tax return 1098 t A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Amended tax return 1098 t Services for nonreligious organizations. Amended tax return 1098 t   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Amended tax return 1098 t Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Amended tax return 1098 t   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Amended tax return 1098 t Services that are not part of your ministry. Amended tax return 1098 t   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Amended tax return 1098 t The following are not ministerial services. Amended tax return 1098 t Services you perform for nonreligious organizations other than the services stated above. Amended tax return 1098 t Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Amended tax return 1098 t These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Amended tax return 1098 t (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Amended tax return 1098 t ) Services you perform in a government-owned and operated hospital. Amended tax return 1098 t (These services are considered performed by a government employee, not by a minister as part of the ministry. Amended tax return 1098 t ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Amended tax return 1098 t Books or articles. Amended tax return 1098 t   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Amended tax return 1098 t   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Amended tax return 1098 t Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Amended tax return 1098 t The services are considered ministerial because you perform them as an agent of the order. Amended tax return 1098 t For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Amended tax return 1098 t However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Amended tax return 1098 t Effect of employee status. Amended tax return 1098 t   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Amended tax return 1098 t In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Amended tax return 1098 t This result is true even if you have taken a vow of poverty. Amended tax return 1098 t Example. Amended tax return 1098 t Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Amended tax return 1098 t They renounce all claims to their earnings. Amended tax return 1098 t The earnings belong to the order. Amended tax return 1098 t Pat is a licensed attorney. Amended tax return 1098 t The superiors of the order instructed her to get a job with a law firm. Amended tax return 1098 t Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Amended tax return 1098 t Chris is a secretary. Amended tax return 1098 t The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Amended tax return 1098 t Chris took the job and gave all his earnings to the order. Amended tax return 1098 t Pat's services are not duties required by the order. Amended tax return 1098 t Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Amended tax return 1098 t Chris' services are duties required by the order. Amended tax return 1098 t He is acting as an agent of the order and not as an employee of a third party. Amended tax return 1098 t He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Amended tax return 1098 t Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Amended tax return 1098 t Amounts you receive for performing these services are generally subject to SE tax. Amended tax return 1098 t You may request an exemption from SE tax, discussed next, which applies only to those services. Amended tax return 1098 t Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Amended tax return 1098 t Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Amended tax return 1098 t They do not have to request the exemption. Amended tax return 1098 t Who cannot be exempt. Amended tax return 1098 t   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Amended tax return 1098 t These elections are irrevocable. Amended tax return 1098 t You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Amended tax return 1098 t You elected before 1968 to be covered under social security for your ministerial services. Amended tax return 1098 t Requesting exemption. Amended tax return 1098 t    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Amended tax return 1098 t More detailed explanations follow. Amended tax return 1098 t If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Amended tax return 1098 t It does not apply to any other self-employment income. Amended tax return 1098 t Table 2. Amended tax return 1098 t The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Amended tax return 1098 t You file Form 4361, described below under Requesting Exemption—Form 4361 . Amended tax return 1098 t You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Amended tax return 1098 t You file for other than economic reasons. Amended tax return 1098 t You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Amended tax return 1098 t This requirement does not apply to Christian Science practitioners or readers. Amended tax return 1098 t You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Amended tax return 1098 t You establish that the organization is a church or a convention or association of churches. Amended tax return 1098 t You did not make an election discussed earlier under Who cannot be exempt . Amended tax return 1098 t You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Amended tax return 1098 t Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Amended tax return 1098 t The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Amended tax return 1098 t If it is approved, keep the approved copy of Form 4361 in your permanent records. Amended tax return 1098 t When to file. Amended tax return 1098 t   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Amended tax return 1098 t You have net earnings from self-employment of at least $400. Amended tax return 1098 t Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Amended tax return 1098 t The 2 years do not have to be consecutive tax years. Amended tax return 1098 t    The approval process can take some time, so you should file Form 4361 as soon as possible. Amended tax return 1098 t Example 1. Amended tax return 1098 t Rev. Amended tax return 1098 t Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Amended tax return 1098 t He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Amended tax return 1098 t However, if Rev. Amended tax return 1098 t Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Amended tax return 1098 t Example 2. Amended tax return 1098 t Rev. Amended tax return 1098 t Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Amended tax return 1098 t She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Amended tax return 1098 t However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Amended tax return 1098 t Example 3. Amended tax return 1098 t In 2011, Rev. Amended tax return 1098 t David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Amended tax return 1098 t In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Amended tax return 1098 t Therefore, he had no net self-employment earnings as a minister in 2012. Amended tax return 1098 t Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Amended tax return 1098 t In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Amended tax return 1098 t Rev. Amended tax return 1098 t Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Amended tax return 1098 t Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Amended tax return 1098 t Death of individual. Amended tax return 1098 t   The right to file an application for exemption ends with an individual's death. Amended tax return 1098 t A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Amended tax return 1098 t Effective date of exemption. Amended tax return 1098 t   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Amended tax return 1098 t Once the exemption is approved, it is irrevocable. Amended tax return 1098 t Example. Amended tax return 1098 t Rev. Amended tax return 1098 t Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Amended tax return 1098 t She files an application for exemption on February 20, 2014. Amended tax return 1098 t If an exemption is granted, it is effective for 2010 and the following years. Amended tax return 1098 t Refunds of SE tax. Amended tax return 1098 t   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Amended tax return 1098 t Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Amended tax return 1098 t A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Amended tax return 1098 t   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Amended tax return 1098 t Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Amended tax return 1098 t Exception. Amended tax return 1098 t   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Amended tax return 1098 t However, if you pay your benefits back, you may be considered for exemption. Amended tax return 1098 t Contact your local Social Security Administration office to find out the amount you must pay back. Amended tax return 1098 t Eligibility requirements. Amended tax return 1098 t   To claim this exemption from SE tax, all the following requirements must be met. Amended tax return 1098 t You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Amended tax return 1098 t As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Amended tax return 1098 t You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Amended tax return 1098 t The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Amended tax return 1098 t Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Amended tax return 1098 t The sect or division must complete part of the form. Amended tax return 1098 t The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Amended tax return 1098 t If it is approved, keep the approved copy of Form 4029 in your permanent records. Amended tax return 1098 t When to file. Amended tax return 1098 t   You can file Form 4029 at any time. Amended tax return 1098 t   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Amended tax return 1098 t See Effective date of exemption next for information on when the newly approved exemption would become effective. Amended tax return 1098 t    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Amended tax return 1098 t Effective date of exemption. Amended tax return 1098 t   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Amended tax return 1098 t (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Amended tax return 1098 t )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Amended tax return 1098 t You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Amended tax return 1098 t The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Amended tax return 1098 t Refunds of SE tax paid. Amended tax return 1098 t    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Amended tax return 1098 t For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Amended tax return 1098 t Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Amended tax return 1098 t Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Amended tax return 1098 t A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Amended tax return 1098 t If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Amended tax return 1098 t Information for employers. Amended tax return 1098 t   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Amended tax return 1098 t   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Amended tax return 1098 t Form W-2. Amended tax return 1098 t   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Amended tax return 1098 t ” Do not make any entries in boxes 3, 4, 5, or 6. Amended tax return 1098 t Forms 941, 943, and 944. Amended tax return 1098 t   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Amended tax return 1098 t Instead, follow the instructions given below. Amended tax return 1098 t Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Amended tax return 1098 t Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Amended tax return 1098 t Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Amended tax return 1098 t Effective date. Amended tax return 1098 t   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Amended tax return 1098 t The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Amended tax return 1098 t Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Amended tax return 1098 t Regular method. Amended tax return 1098 t Nonfarm optional method. Amended tax return 1098 t You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Amended tax return 1098 t Blank worksheets are in the back of this publication, after the Comprehensive Example. Amended tax return 1098 t Regular Method Most people use the regular method. Amended tax return 1098 t Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Amended tax return 1098 t Then, subtract your allowable business deductions and multiply the difference by 92. Amended tax return 1098 t 35% (. Amended tax return 1098 t 9235). Amended tax return 1098 t Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Amended tax return 1098 t If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Amended tax return 1098 t 35% (. Amended tax return 1098 t 9235). Amended tax return 1098 t Do not reduce your wages by any business deductions when making this computation. Amended tax return 1098 t Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Amended tax return 1098 t If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Amended tax return 1098 t Amounts included in gross income. Amended tax return 1098 t   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Amended tax return 1098 t , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Amended tax return 1098 t This amount is also subject to income tax. Amended tax return 1098 t   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Amended tax return 1098 t Example. Amended tax return 1098 t Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Amended tax return 1098 t The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Amended tax return 1098 t His church owns a parsonage that has a fair rental value of $12,000 per year. Amended tax return 1098 t The church gives Pastor Adams the use of the parsonage. Amended tax return 1098 t He is not exempt from SE tax. Amended tax return 1098 t He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Amended tax return 1098 t The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Amended tax return 1098 t Overseas duty. Amended tax return 1098 t   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Amended tax return 1098 t S. Amended tax return 1098 t citizen or resident alien serving abroad and living in a foreign country. Amended tax return 1098 t   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Amended tax return 1098 t Example. Amended tax return 1098 t Diane Jones was the minister of a U. Amended tax return 1098 t S. Amended tax return 1098 t church in Mexico. Amended tax return 1098 t She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Amended tax return 1098 t The United States does not have a social security agreement with Mexico, so Mrs. Amended tax return 1098 t Jones is subject to U. Amended tax return 1098 t S. Amended tax return 1098 t SE tax and must include $35,000 when figuring net earnings from self-employment. Amended tax return 1098 t Specified U. Amended tax return 1098 t S. Amended tax return 1098 t possessions. Amended tax return 1098 t    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Amended tax return 1098 t Also see Residents of Puerto Rico, the U. Amended tax return 1098 t S. Amended tax return 1098 t Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Amended tax return 1098 t S. Amended tax return 1098 t Citizens and Resident and Nonresident Aliens. Amended tax return 1098 t Amounts not included in gross income. Amended tax return 1098 t   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Amended tax return 1098 t Offerings that others made to the church. Amended tax return 1098 t Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Amended tax return 1098 t Pension payments or retirement allowances you receive for your past ministerial services. Amended tax return 1098 t The rental value of a parsonage or a parsonage allowance provided to you after you retire. Amended tax return 1098 t Allowable deductions. Amended tax return 1098 t   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Amended tax return 1098 t These are ministerial expenses you incurred while working other than as a common-law employee of the church. Amended tax return 1098 t They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Amended tax return 1098 t Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Amended tax return 1098 t   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Amended tax return 1098 t Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Amended tax return 1098 t Do not complete Schedule C or C-EZ (Form 1040). Amended tax return 1098 t However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Amended tax return 1098 t Employee reimbursement arrangements. Amended tax return 1098 t   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Amended tax return 1098 t Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Amended tax return 1098 t Accountable plans. Amended tax return 1098 t   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Amended tax return 1098 t Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Amended tax return 1098 t You must adequately account to your employer for these expenses within a reasonable period of time. Amended tax return 1098 t You must return any excess reimbursement or allowance within a reasonable period of time. Amended tax return 1098 t   The reimbursement is not reported on your Form W-2. Amended tax return 1098 t Generally, if your expenses equal your reimbursement, you have no deduction. Amended tax return 1098 t If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Amended tax return 1098 t Nonaccountable plan. Amended tax return 1098 t   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Amended tax return 1098 t In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Amended tax return 1098 t Excess reimbursements you fail to return to your employer. Amended tax return 1098 t Reimbursement of nondeductible expenses related to your employer's business. Amended tax return 1098 t   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Amended tax return 1098 t Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Amended tax return 1098 t   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Amended tax return 1098 t Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Amended tax return 1098 t If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Amended tax return 1098 t Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Amended tax return 1098 t The tax rate for the social security part is 12. Amended tax return 1098 t 4%. Amended tax return 1098 t In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Amended tax return 1098 t This tax rate is 2. Amended tax return 1098 t 9%. Amended tax return 1098 t The combined self-employment tax rate is 15. Amended tax return 1098 t 3%. Amended tax return 1098 t Additional Medicare Tax. Amended tax return 1098 t   Beginning in 2013, a 0. Amended tax return 1098 t 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. Amended tax return 1098 t Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Amended tax return 1098 t A self-employment loss is not considered for purposes of this tax. Amended tax return 1098 t RRTA compensation is separately compared to the threshold. Amended tax return 1098 t For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Amended tax return 1098 t Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Amended tax return 1098 t In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Amended tax return 1098 t You may use the nonfarm optional method if you meet all the following tests. Amended tax return 1098 t You are self-employed on a regular basis. Amended tax return 1098 t You meet this test if 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. Amended tax return 1098 t The net earnings can be from either farm or nonfarm earnings or both. Amended tax return 1098 t You have used this method less than 5 prior years. Amended tax return 1098 t (There is a 5-year lifetime limit. Amended tax return 1098 t ) The years do not have to be consecutive. Amended tax return 1098 t Your net nonfarm profits were: Less than $5,024, and Less than 72. Amended tax return 1098 t 189% of your gross nonfarm income. Amended tax return 1098 t If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Amended tax return 1098 t Table 3. Amended tax return 1098 t Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Amended tax return 1098 t . Amended tax return 1098 t . Amended tax return 1098 t THEN your net earnings are equal to . Amended tax return 1098 t . Amended tax return 1098 t . Amended tax return 1098 t $6,960 or less Two-thirds of your gross nonfarm income. Amended tax return 1098 t More than $6,960 $4,640. Amended tax return 1098 t Actual net earnings. Amended tax return 1098 t   Multiply your total earnings subject to SE tax by 92. Amended tax return 1098 t 35% (. Amended tax return 1098 t 9235) to get actual net earnings. Amended tax return 1098 t Actual net earnings are equivalent to net earnings under the “Regular Method. Amended tax return 1098 t ” More information. Amended tax return 1098 t   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Amended tax return 1098 t Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Amended tax return 1098 t Note. Amended tax return 1098 t For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Amended tax return 1098 t Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Amended tax return 1098 t Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Amended tax return 1098 t , in addition to your salary. Amended tax return 1098 t If the offering is made to the religious institution, it is not taxable to you. Amended tax return 1098 t Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Amended tax return 1098 t However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Amended tax return 1098 t For more information, see Publication 526. Amended tax return 1098 t Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Amended tax return 1098 t Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Amended tax return 1098 t This exclusion applies only for income tax purposes. Amended tax return 1098 t It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Amended tax return 1098 t Designation requirement. Amended tax return 1098 t   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Amended tax return 1098 t It must designate a definite amount. Amended tax return 1098 t It cannot determine the amount of the housing allowance at a later date. Amended tax return 1098 t If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Amended tax return 1098 t   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Amended tax return 1098 t The local congregation must officially designate the part of your salary that is a housing allowance. Amended tax return 1098 t However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Amended tax return 1098 t Rental allowances. Amended tax return 1098 t   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Amended tax return 1098 t   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Amended tax return 1098 t Fair rental value of parsonage. Amended tax return 1098 t   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Amended tax return 1098 t However, the exclusion cannot be more than the reasonable pay for your services. Amended tax return 1098 t If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Amended tax return 1098 t Example. Amended tax return 1098 t Rev. Amended tax return 1098 t Joanna Baker is a full-time minister. Amended tax return 1098 t The church allows her to use a parsonage that has an annual fair rental value of $24,000. Amended tax return 1098 t The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Amended tax return 1098 t Her actual utility costs during the year were $7,000. Amended tax return 1098 t For income tax purposes, Rev. Amended tax return 1098 t Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Amended tax return 1098 t She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Amended tax return 1098 t Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Amended tax return 1098 t Home ownership. Amended tax return 1098 t   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Amended tax return 1098 t Excess rental allowance. Amended tax return 1098 t   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Amended tax return 1098 t   Include in the total on Form 1040, line 7. Amended tax return 1098 t On the dotted line next to line 7, enter “Excess allowance” and the amount. Amended tax return 1098 t You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Amended tax return 1098 t However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Amended tax return 1098 t Retired ministers. Amended tax return 1098 t   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Amended tax return 1098 t However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Amended tax return 1098 t Teachers or administrators. Amended tax return 1098 t   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Amended tax return 1098 t However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Amended tax return 1098 t    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Amended tax return 1098 t In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Amended tax return 1098 t   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Amended tax return 1098 t Theological students. Amended tax return 1098 t   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Amended tax return 1098 t Traveling evangelists. Amended tax return 1098 t   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Amended tax return 1098 t You are an ordained minister. Amended tax return 1098 t You perform ministerial services at churches located away from your community. Amended tax return 1098 t You actually use the rental allowance to maintain your permanent home. Amended tax return 1098 t Cantors. Amended tax return 1098 t   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Amended tax return 1098 t Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Amended tax return 1098 t See Members of Religious Orders , earlier, under Social Security Coverage. Amended tax return 1098 t Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Amended tax return 1098 t S. Amended tax return 1098 t possession. Amended tax return 1098 t Publication 54 discusses the foreign earned income exclusion. Amended tax return 1098 t Publication 570, Tax Guide for Individuals With Income From U. Amended tax return 1098 t S. Amended tax return 1098 t Possessions, covers the rules for taxpayers with income from U. Amended tax return 1098 t S. Amended tax return 1098 t possessions. Amended tax return 1098 t You can get these free publications from the Internal Revenue Service at IRS. Amended tax return 1098 t gov or from most U. Amended tax return 1098 t S. Amended tax return 1098 t Embassies or consulates. Amended tax return 1098 t Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Amended tax return 1098 t Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Amended tax return 1098 t You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Amended tax return 1098 t You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Amended tax return 1098 t See Publication 529 for more information on this limit. Amended tax return 1098 t However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Amended tax return 1098 t Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Amended tax return 1098 t You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Amended tax return 1098 t Exception. Amended tax return 1098 t   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Amended tax return 1098 t Figuring the allocation. Amended tax return 1098 t   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Amended tax return 1098 t    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Amended tax return 1098 t Example. Amended tax return 1098 t Rev. Amended tax return 1098 t Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Amended tax return 1098 t He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Amended tax return 1098 t $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Amended tax return 1098 t Rev. Amended tax return 1098 t Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Amended tax return 1098 t Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Amended tax return 1098 t   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Amended tax return 1098 t The statement must contain all of the following information. Amended tax return 1098 t A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Amended tax return 1098 t ) plus the amount. Amended tax return 1098 t A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Amended tax return 1098 t A list of each item of otherwise deductible ministerial expenses plus the amount. Amended tax return 1098 t How you figured the nondeductible part of your otherwise deductible expenses. Amended tax return 1098 t A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Amended tax return 1098 t   See the attachments prepared for the Comprehensive Example , later. Amended tax return 1098 t Following the example, you will find blank worksheets for your own use. Amended tax return 1098 t Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Amended tax return 1098 t If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Amended tax return 1098 t See the Instructions for Form 1040 to figure your deduction. Amended tax return 1098 t The following special rules apply to the self-employed health insurance deduction. Amended tax return 1098 t You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Amended tax return 1098 t You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Amended tax return 1098 t The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Amended tax return 1098 t Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Amended tax return 1098 t More information. Amended tax return 1098 t   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Amended tax return 1098 t Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Amended tax return 1098 t This is an income tax deduction only, on Form 1040, line 27. Amended tax return 1098 t Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Amended tax return 1098 t Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Amended tax return 1098 t You must pay the tax as you earn or receive income during the year. Amended tax return 1098 t An employee usually has income tax withheld from his or her wages or salary. Amended tax return 1098 t However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Amended tax return 1098 t You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Amended tax return 1098 t Your salary is for ministerial services (see Ministerial Services , earlier). Amended tax return 1098 t If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Amended tax return 1098 t You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Amended tax return 1098 t Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Amended tax return 1098 t Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Amended tax return 1098 t See Form 1040-ES for the different payment methods. Amended tax return 1098 t The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Amended tax return 1098 t For more information, see chapter 2 of Publication 505. Amended tax return 1098 t If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Amended tax return 1098 t Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Amended tax return 1098 t Table 4. Amended tax return 1098 t 2013 Filing Requirements for Most Taxpayers IF your filing status is . Amended tax return 1098 t . Amended tax return 1098 t . Amended tax return 1098 t AND at the end of 2013 you were* . Amended tax return 1098 t . Amended tax return 1098 t . Amended tax return 1098 t THEN file a return if your gross income** was at least . Amended tax return 1098 t . Amended tax return 1098 t . Amended tax return 1098 t single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax return 1098 t ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Amended tax return 1098 t Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amended tax return 1098 t If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Amended tax return 1098 t Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Amended tax return 1098 t Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Amended tax return 1098 t But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Amended tax return 1098 t *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Amended tax return 1098 t Additional requirements. Amended tax return 1098 t   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Amended tax return 1098 t 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Amended tax return 1098 t Self-employment tax. Amended tax return 1098 t   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Amended tax return 1098 t   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Amended tax return 1098 t You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Amended tax return 1098 t You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Amended tax return 1098 t However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Amended tax return 1098 t Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Amended tax return 1098 t Note. Amended tax return 1098 t For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Amended tax return 1098 t You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Amended tax return 1098 t Exemption from SE tax. Amended tax return 1098 t   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Amended tax return 1098 t Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Amended tax return 1098 t However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Amended tax return 1098 t    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Amended tax return 1098 t Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Amended tax return 1098 t More information. Amended tax return 1098 t   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Amended tax return 1098 t Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Amended tax return 1098 t You generally can deduct your contributions to the plan. Amended tax return 1098 t Your contributions and the earnings on them are not taxed until they are distributed. Amended tax return 1098 t Retirement plans for the self-employed. Amended tax return 1098 t   To set up one of the following plans you must be self-employed. Amended tax return 1098 t SEP (simplified employee pension) plan. Amended tax return 1098 t SIMPLE (savings incentive match plan for employees) plan. Amended tax return 1098 t Qualified retirement plan (also called a Keogh or H. Amended tax return 1098 t R. Amended tax return 1098 t 10 plan). Amended tax return 1098 t   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Amended tax return 1098 t See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Amended tax return 1098 t This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Amended tax return 1098 t   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Amended tax return 1098 t You are not a self-employed person for purposes of setting up a retirement plan. Amended tax return 1098 t This result is true even if your salary is subject to SE tax. Amended tax return 1098 t   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Amended tax return 1098 t   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Amended tax return 1098 t Individual retirement arrangements (IRAs). Amended tax return 1098 t   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Amended tax return 1098 t Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Amended tax return 1098 t   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Amended tax return 1098 t You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Amended tax return 1098 t   If you contribute to a traditional IRA, your contribution may be deductible. Amended tax return 1098 t However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Amended tax return 1098 t   For more information on IRAs, see Publication 590. Amended tax return 1098 t Tax-sheltered annuity plans. Amended tax return 1098 t   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Amended tax return 1098 t For more
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Understanding Your CP161 Notice

You received this notice because of the money you owe from your tax return.


What you need to do

  • Read your notice carefully ― it will explain how much money you owe on your taxes.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.

  • You may want to...


    Answers to Common Questions

  • Do I have to pay interest on the amount I owe?
    Interest will accrue on the amount you owe unless you pay it by the requested payment date on the notice’s payment coupon.

  • Do I receive a penalty if I cannot pay the full amount?
    Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.

  • What happens if I cannot pay the full amount I owe?
    You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

  • How can I set up a payment plan?
    Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.

  • What should I do if I disagree with the notice?
    Contact us at the toll free number listed on the top right corner of your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call.

  •  


  • Tips for next year

    Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 26-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amended Tax Return 1098 T

Amended tax return 1098 t 5. Amended tax return 1098 t   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended tax return 1098 t Free help with your tax return. Amended tax return 1098 t   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended tax return 1098 t The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended tax return 1098 t The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax return 1098 t Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax return 1098 t In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended tax return 1098 t To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended tax return 1098 t gov, download the IRS2Go app, or call 1-800-906-9887. Amended tax return 1098 t   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return 1098 t To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax return 1098 t aarp. Amended tax return 1098 t org/money/taxaide or call 1-888-227-7669. Amended tax return 1098 t For more information on these programs, go to IRS. Amended tax return 1098 t gov and enter “VITA” in the search box. Amended tax return 1098 t Internet. Amended tax return 1098 t    IRS. Amended tax return 1098 t gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended tax return 1098 t Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax return 1098 t Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax return 1098 t Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended tax return 1098 t gov or download the IRS2Go app and select the Refund Status option. Amended tax return 1098 t The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax return 1098 t Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amended tax return 1098 t You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return 1098 t The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax return 1098 t Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended tax return 1098 t No need to wait on the phone or stand in line. Amended tax return 1098 t The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amended tax return 1098 t When you reach the response screen, you can print the entire interview and the final response for your records. Amended tax return 1098 t New subject areas are added on a regular basis. Amended tax return 1098 t  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended tax return 1098 t gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended tax return 1098 t You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amended tax return 1098 t The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended tax return 1098 t When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amended tax return 1098 t Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amended tax return 1098 t You can also ask the IRS to mail a return or an account transcript to you. Amended tax return 1098 t Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended tax return 1098 t gov or by calling 1-800-908-9946. Amended tax return 1098 t Tax return and tax account transcripts are generally available for the current year and the past three years. Amended tax return 1098 t Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended tax return 1098 t Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended tax return 1098 t If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amended tax return 1098 t Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended tax return 1098 t gov and enter Where's My Amended Return? in the search box. Amended tax return 1098 t You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax return 1098 t It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax return 1098 t Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended tax return 1098 t gov. Amended tax return 1098 t Select the Payment tab on the front page of IRS. Amended tax return 1098 t gov for more information. Amended tax return 1098 t Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended tax return 1098 t Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax return 1098 t gov. Amended tax return 1098 t Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax return 1098 t Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax return 1098 t gov. Amended tax return 1098 t Request an Electronic Filing PIN by going to IRS. Amended tax return 1098 t gov and entering Electronic Filing PIN in the search box. Amended tax return 1098 t Download forms, instructions and publications, including accessible versions for people with disabilities. Amended tax return 1098 t Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended tax return 1098 t gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended tax return 1098 t An employee can answer questions about your tax account or help you set up a payment plan. Amended tax return 1098 t Before you visit, check the Office Locator on IRS. Amended tax return 1098 t gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended tax return 1098 t If you have a special need, such as a disability, you can request an appointment. Amended tax return 1098 t Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax return 1098 t Apply for an Employer Identification Number (EIN). Amended tax return 1098 t Go to IRS. Amended tax return 1098 t gov and enter Apply for an EIN in the search box. Amended tax return 1098 t Read the Internal Revenue Code, regulations, or other official guidance. Amended tax return 1098 t Read Internal Revenue Bulletins. Amended tax return 1098 t Sign up to receive local and national tax news and more by email. Amended tax return 1098 t Just click on “subscriptions” above the search box on IRS. Amended tax return 1098 t gov and choose from a variety of options. Amended tax return 1098 t Phone. Amended tax return 1098 t   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax return 1098 t Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax return 1098 t Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended tax return 1098 t gov, or download the IRS2Go app. Amended tax return 1098 t Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return 1098 t The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax return 1098 t Most VITA and TCE sites offer free electronic filing. Amended tax return 1098 t Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax return 1098 t Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax return 1098 t Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amended tax return 1098 t If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return 1098 t The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax return 1098 t Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return 1098 t Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return 1098 t The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax return 1098 t Note, the above information is for our automated hotline. Amended tax return 1098 t Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amended tax return 1098 t Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax return 1098 t You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax return 1098 t It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax return 1098 t Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amended tax return 1098 t You should receive your order within 10 business days. Amended tax return 1098 t Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended tax return 1098 t If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amended tax return 1098 t Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax return 1098 t The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax return 1098 t These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended tax return 1098 t Walk-in. Amended tax return 1098 t   You can find a selection of forms, publications and services — in-person. Amended tax return 1098 t Products. Amended tax return 1098 t You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return 1098 t Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax return 1098 t Services. Amended tax return 1098 t You can walk in to your local TAC for face-to-face tax help. Amended tax return 1098 t An employee can answer questions about your tax account or help you set up a payment plan. Amended tax return 1098 t Before visiting, use the Office Locator tool on IRS. Amended tax return 1098 t gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended tax return 1098 t Mail. Amended tax return 1098 t   You can send your order for forms, instructions, and publications to the address below. Amended tax return 1098 t You should receive a response within 10 business days after your request is received. Amended tax return 1098 t Internal Revenue Service 1201 N. Amended tax return 1098 t Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Amended tax return 1098 t The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return 1098 t Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax return 1098 t   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended tax return 1098 t We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax return 1098 t You face (or your business is facing) an immediate threat of adverse action. Amended tax return 1098 t You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax return 1098 t   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax return 1098 t Here's why we can help: TAS is an independent organization within the IRS. Amended tax return 1098 t Our advocates know how to work with the IRS. Amended tax return 1098 t Our services are free and tailored to meet your needs. Amended tax return 1098 t We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return 1098 t   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amended tax return 1098 t   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax return 1098 t If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended tax return 1098 t Prev  Up  Next   Home   More Online Publications