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How To Fill Out The 1040x Form

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How To Fill Out The 1040x Form

How to fill out the 1040x form Publication 179 - Additional Material Table of Contents 15. How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. How to fill out the 1040x form Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. How to fill out the 1040x form Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. How to fill out the 1040x form Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. How to fill out the 1040x form , de ganado, aves, abejas, animales de piel o silvestres. How to fill out the 1040x form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to fill out the 1040x form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 2. How to fill out the 1040x form Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. How to fill out the 1040x form , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. How to fill out the 1040x form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to fill out the 1040x form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 3. How to fill out the 1040x form Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). How to fill out the 1040x form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to fill out the 1040x form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 4. How to fill out the 1040x form Servicios relacionados con el desmote de algodón. How to fill out the 1040x form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to fill out the 1040x form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 5. How to fill out the 1040x form Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. How to fill out the 1040x form Tributable (como labor no agrícola). How to fill out the 1040x form * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 6. How to fill out the 1040x form Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. How to fill out the 1040x form Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to fill out the 1040x form Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form 7. How to fill out the 1040x form Servicios en la elaboración, empaque, entrega, etc. How to fill out the 1040x form , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. How to fill out the 1040x form Empleado por el explotador de la finca. How to fill out the 1040x form Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to fill out the 1040x form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form De lo contrario, será tributable como labor no agrícola. How to fill out the 1040x form b. How to fill out the 1040x form Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). How to fill out the 1040x form Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to fill out the 1040x form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form De lo contrario, será tributable como labor no agrícola. How to fill out the 1040x form c. How to fill out the 1040x form Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). How to fill out the 1040x form Tributable (como labor no agrícola). How to fill out the 1040x form * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to fill out the 1040x form De lo contrario, será tributable como labor no agrícola. How to fill out the 1040x form 8. How to fill out the 1040x form Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. How to fill out the 1040x form Tributable (como labor no agrícola). How to fill out the 1040x form * Tributable (como labor no agrícola). How to fill out the 1040x form *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). How to fill out the 1040x form Otras exenciones pueden corresponder. How to fill out the 1040x form Vea los apartados 5 y 12 . How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. How to fill out the 1040x form Residentes     a. How to fill out the 1040x form Servicios prestados en los EE. How to fill out the 1040x form UU. How to fill out the 1040x form ** Lo mismo que un ciudadano de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form Lo mismo que un ciudadano de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form b. How to fill out the 1040x form Servicios prestados fuera de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. How to fill out the 1040x form Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. How to fill out the 1040x form UU. How to fill out the 1040x form o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. How to fill out the 1040x form 2. How to fill out the 1040x form No residentes Vea la Publicación 15-A, en inglés. How to fill out the 1040x form Vea la Publicación 15-A, en inglés. How to fill out the 1040x form a. How to fill out the 1040x form Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form   3. How to fill out the 1040x form Extranjero no residente trabajando en barcos o aviones estadounidenses. How to fill out the 1040x form Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. How to fill out the 1040x form Salarios de un trabajador fallecido     1. How to fill out the 1040x form Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form 2. How to fill out the 1040x form Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. How to fill out the 1040x form Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. How to fill out the 1040x form Tributable. How to fill out the 1040x form Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). How to fill out the 1040x form Exenta, si la remuneración se le paga a un estudiante regular. How to fill out the 1040x form Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. How to fill out the 1040x form Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. How to fill out the 1040x form Empleados emparentados:     1. How to fill out the 1040x form Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). How to fill out the 1040x form Exenta hasta los 18 años de edad. How to fill out the 1040x form Exenta hasta los 21 años de edad. How to fill out the 1040x form 2. How to fill out the 1040x form Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. How to fill out the 1040x form Exenta hasta los 21 años de edad. How to fill out the 1040x form Exenta hasta los 21 años de edad. How to fill out the 1040x form 3. How to fill out the 1040x form Padre que presta servicios para un hijo. How to fill out the 1040x form Tributable, si presta servicios en la ocupación o negocio del hijo. How to fill out the 1040x form Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. How to fill out the 1040x form Exenta. How to fill out the 1040x form 4. How to fill out the 1040x form Cónyuge que presta servicios para el otro cónyuge. How to fill out the 1040x form Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. How to fill out the 1040x form Exenta. How to fill out the 1040x form Los empleados federales:     1. How to fill out the 1040x form Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. How to fill out the 1040x form Tributable. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form Todos los demás. How to fill out the 1040x form Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). How to fill out the 1040x form Para otros empleados, por lo general, está sujeta a la contribución al Medicare. How to fill out the 1040x form Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. How to fill out the 1040x form **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. How to fill out the 1040x form Salmón o mero. How to fill out the 1040x form Tributable a menos que la (3) sea aplicable. How to fill out the 1040x form Tributable a menos que la (3) sea aplicable. How to fill out the 1040x form 2. How to fill out the 1040x form Otra clase de pescado y otra clase de vida acuática animal o vegetal. How to fill out the 1040x form Tributable a menos que la (3) sea aplicable. How to fill out the 1040x form Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. How to fill out the 1040x form 3. How to fill out the 1040x form Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). How to fill out the 1040x form Esta porción depende de la pesca de la embarcación. How to fill out the 1040x form En tales casos la tripulación suele tener menos de 10 personas. How to fill out the 1040x form Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to fill out the 1040x form Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to fill out the 1040x form Beneficios marginales. How to fill out the 1040x form Tributable por la cantidad de beneficio recibida por el empleado. How to fill out the 1040x form Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. How to fill out the 1040x form Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. How to fill out the 1040x form *** Gobiernos extranjeros y organizaciones internacionales. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form Tal como los empleados federales que trabajan en los EE. How to fill out the 1040x form UU. How to fill out the 1040x form Exenta. How to fill out the 1040x form (Vea, además, Los empleados federales, anteriormente). How to fill out the 1040x form Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form y otros patronos privados. How to fill out the 1040x form Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form que trabaja para un patrono estadounidense. How to fill out the 1040x form Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. How to fill out the 1040x form UU. How to fill out the 1040x form o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form o (b) un ciudadano de los EE. How to fill out the 1040x form UU. How to fill out the 1040x form que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. How to fill out the 1040x form UU. How to fill out the 1040x form tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. How to fill out the 1040x form Empleados del gobierno (que no sea el gobierno federal). How to fill out the 1040x form Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to fill out the 1040x form Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to fill out the 1040x form Trabajo industrial hecho en el hogar:     1. How to fill out the 1040x form Por empleados bajo la ley común. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form 2. How to fill out the 1040x form Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). How to fill out the 1040x form Tributable, si se les pagan $100 o más en  efectivo en un año. How to fill out the 1040x form Exenta. How to fill out the 1040x form Médicos internos empleados en hospitales. How to fill out the 1040x form Tributable. How to fill out the 1040x form Exenta. How to fill out the 1040x form Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. How to fill out the 1040x form Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. How to fill out the 1040x form Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. How to fill out the 1040x form Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. How to fill out the 1040x form Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. How to fill out the 1040x form Agentes de seguros o solicitadores:     1. How to fill out the 1040x form Vendedores de seguros a tiempo completo. How to fill out the 1040x form Tributable. How to fill out the 1040x form Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to fill out the 1040x form 2. How to fill out the 1040x form Otros vendedores de seguros de vida, accidente, etc. How to fill out the 1040x form Tributable, solamente si es un empleado de acuerdo a la ley común. How to fill out the 1040x form Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to fill out the 1040x form Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. How to fill out the 1040x form (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). How to fill out the 1040x form Vea la Publicación 15-A, en inglés. How to fill out the 1040x form Vea la Publicación 15-A, en inglés. How to fill out the 1040x form ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. How to fill out the 1040x form (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). How to fill out the 1040x form 1. How to fill out the 1040x form Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to fill out the 1040x form Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to fill out the 1040x form  2. How to fill out the 1040x form Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to fill out the 1040x form 1. How to fill out the 1040x form Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to fill out the 1040x form Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to fill out the 1040x form  2. How to fill out the 1040x form Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to fill out the 1040x form Ministros de iglesias que ejercen como tal. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form Reembolsos de gastos de mudanza:     1. How to fill out the 1040x form Gastos calificados. How to fill out the 1040x form Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to fill out the 1040x form Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to fill out the 1040x form 2. How to fill out the 1040x form Gastos no calificados. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form Pagos en especie:     a. How to fill out the 1040x form A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form b. How to fill out the 1040x form A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form Organizaciones sin fines de lucro:     1. How to fill out the 1040x form Organizaciones religiosas, docentes, caritativas, etc. How to fill out the 1040x form , del tipo descrito en la sec. How to fill out the 1040x form 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. How to fill out the 1040x form 501(a) del Código Federal de Rentas Internas. How to fill out the 1040x form Tributable si la remuneración durante el año asciende a $100 o más. How to fill out the 1040x form Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. How to fill out the 1040x form La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form Corporaciones establecidas por el Congreso de acuerdo con la Sec. How to fill out the 1040x form 501(c) del Código Federal de Rentas Internas. How to fill out the 1040x form Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to fill out the 1040x form 3121(b)(5) ó (6) del Código Federal de Rentas Internas. How to fill out the 1040x form Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to fill out the 1040x form 3306(c)(6) del Código Federal de Rentas Internas. How to fill out the 1040x form 3. How to fill out the 1040x form Otras organizaciones exentas bajo la sec. How to fill out the 1040x form 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. How to fill out the 1040x form 401(a) o bajo la Sec. How to fill out the 1040x form 521 del Código Federal de Rentas Internas. How to fill out the 1040x form Tributable si el empleado gana $100 o más en un año. How to fill out the 1040x form Tributable si el empleado gana $50 o más en un trimestre. How to fill out the 1040x form Socios colectivos Exentos. How to fill out the 1040x form Exentos. How to fill out the 1040x form Pacientes empleados en hospitales. How to fill out the 1040x form Tributable (exenta en el caso de los hospitales estatales o locales). How to fill out the 1040x form Exenta. How to fill out the 1040x form Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. How to fill out the 1040x form En nombre de la orden, de la iglesia dirigente o de una institución asociada. How to fill out the 1040x form Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. How to fill out the 1040x form Aportaciones efectuadas por el patrono a un plan calificado. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form 3. How to fill out the 1040x form Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form 4. How to fill out the 1040x form Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). How to fill out the 1040x form Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to fill out the 1040x form Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to fill out the 1040x form 5. How to fill out the 1040x form Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. How to fill out the 1040x form Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to fill out the 1040x form Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to fill out the 1040x form 6. How to fill out the 1040x form Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form       Vendedores: 1. How to fill out the 1040x form Empleados conforme al derecho común. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form 2. How to fill out the 1040x form Empleados estatutarios (referidos en el apartado 2 ). How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable excepto para los agentes de seguro que trabajan a tiempo completo. How to fill out the 1040x form 3. How to fill out the 1040x form Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). How to fill out the 1040x form Exentos. How to fill out the 1040x form Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. How to fill out the 1040x form Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. How to fill out the 1040x form El negocio de venta no puede estar localizado en un establecimiento permanente. How to fill out the 1040x form Indemnización por separación del empleo. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable. How to fill out the 1040x form Pagos por concepto de enfermedad o lesiones:     1. How to fill out the 1040x form Bajo la ley de compensación a trabajadores. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form Bajo ciertos planes patronales. How to fill out the 1040x form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to fill out the 1040x form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to fill out the 1040x form 3. How to fill out the 1040x form Bajo planes que no son patronales. How to fill out the 1040x form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to fill out the 1040x form Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to fill out the 1040x form Estudiantes:     1. How to fill out the 1040x form Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. How to fill out the 1040x form Escuela privada, institución de enseñanza superior o universidad. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form b. How to fill out the 1040x form Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. How to fill out the 1040x form Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to fill out the 1040x form Exenta. How to fill out the 1040x form c. How to fill out the 1040x form Escuela pública, institución de enseñanza superior o universidad. How to fill out the 1040x form Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to fill out the 1040x form Exenta. How to fill out the 1040x form 2. How to fill out the 1040x form Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. How to fill out the 1040x form Tributable. How to fill out the 1040x form Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. How to fill out the 1040x form 3. How to fill out the 1040x form Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form 4. How to fill out the 1040x form Estudiante empleado por un campamento organizado. How to fill out the 1040x form Tributable. How to fill out the 1040x form Exenta. How to fill out the 1040x form Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. How to fill out the 1040x form Propinas:     1. How to fill out the 1040x form Si ascienden a $20 o más en un mes. How to fill out the 1040x form Tributable. How to fill out the 1040x form Tributable por el total de propinas declaradas por escrito al patrono. How to fill out the 1040x form 2. How to fill out the 1040x form Si ascienden a menos de $20 en un mes. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form Compensación del seguro obrero. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. How to fill out the 1040x form Exenta. How to fill out the 1040x form Exenta. How to fill out the 1040x form   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. How to fill out the 1040x form Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. How to fill out the 1040x form Ayuda relacionada con las contribuciones. How to fill out the 1040x form   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. How to fill out the 1040x form Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. How to fill out the 1040x form Patronos en Puerto Rico. How to fill out the 1040x form   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. How to fill out the 1040x form Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. How to fill out the 1040x form Si desea más información sobre este formulario, acceda al sitio web www. How to fill out the 1040x form hacienda. How to fill out the 1040x form gobierno. How to fill out the 1040x form pr. How to fill out the 1040x form Internet. How to fill out the 1040x form    IRS. How to fill out the 1040x form gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. How to fill out the 1040x form Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to fill out the 1040x form Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. How to fill out the 1040x form Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. How to fill out the 1040x form gov, el cual contiene información tributaria para personas físicas y negocios. How to fill out the 1040x form Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. How to fill out the 1040x form Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. How to fill out the 1040x form El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. How to fill out the 1040x form Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. How to fill out the 1040x form Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. How to fill out the 1040x form Si desea ver estos temas, acceda a IRS. How to fill out the 1040x form gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. How to fill out the 1040x form Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. How to fill out the 1040x form Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. How to fill out the 1040x form Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. How to fill out the 1040x form gov. How to fill out the 1040x form Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. How to fill out the 1040x form gov. How to fill out the 1040x form La información está disponible en inglés. How to fill out the 1040x form Solicite un PIN de Declaración Electrónica accediendo a IRS. How to fill out the 1040x form gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). How to fill out the 1040x form Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. How to fill out the 1040x form Localice el Centro de Ayuda al Contribuyente del IRS. How to fill out the 1040x form En la casilla Search (Buscar) escriba local offices, en inglés en IRS. How to fill out the 1040x form gov. How to fill out the 1040x form En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. How to fill out the 1040x form Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. How to fill out the 1040x form Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. How to fill out the 1040x form gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. How to fill out the 1040x form Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. How to fill out the 1040x form Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). How to fill out the 1040x form Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). How to fill out the 1040x form Acceda a IRS. How to fill out the 1040x form gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). How to fill out the 1040x form Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. How to fill out the 1040x form Lea los Internal Revenue Bulletins (Boletines del IRS). How to fill out the 1040x form Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. How to fill out the 1040x form Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. How to fill out the 1040x form gov y escoja entre una variedad de opciones. How to fill out the 1040x form Teléfono. How to fill out the 1040x form   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. How to fill out the 1040x form Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to fill out the 1040x form Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). How to fill out the 1040x form Deberá recibir su pedido dentro de 10 días laborables. How to fill out the 1040x form Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. How to fill out the 1040x form Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. How to fill out the 1040x form El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. How to fill out the 1040x form Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. How to fill out the 1040x form Visitas en persona. How to fill out the 1040x form   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. How to fill out the 1040x form Antes de visitar, verifique los días, horas de operación, y los servicios prestados. How to fill out the 1040x form Productos. How to fill out the 1040x form Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. How to fill out the 1040x form Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. How to fill out the 1040x form Servicios. How to fill out the 1040x form Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. How to fill out the 1040x form Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. How to fill out the 1040x form Antes de visitar la oficina, verifique en www. How to fill out the 1040x form irs. How to fill out the 1040x form gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. How to fill out the 1040x form gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. How to fill out the 1040x form Correo. How to fill out the 1040x form   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. How to fill out the 1040x form Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. How to fill out the 1040x form  Internal Revenue Service 1201 N. How to fill out the 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. How to fill out the 1040x form   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. How to fill out the 1040x form El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. How to fill out the 1040x form Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. How to fill out the 1040x form   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. How to fill out the 1040x form Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. How to fill out the 1040x form Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. How to fill out the 1040x form Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. How to fill out the 1040x form   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. How to fill out the 1040x form Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. How to fill out the 1040x form Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. How to fill out the 1040x form Nuestros defensores saben cómo trabajar con el IRS. How to fill out the 1040x form   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. How to fill out the 1040x form que le ayudarán a entender sus derechos. How to fill out the 1040x form ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. How to fill out the 1040x form O, nos puede llamar libre de cargos al 1-877-777-4778. How to fill out the 1040x form   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. How to fill out the 1040x form Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. How to fill out the 1040x form Clínicas para Contribuyentes de Bajos Recursos. How to fill out the 1040x form   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. How to fill out the 1040x form La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. How to fill out the 1040x form Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. How to fill out the 1040x form Visite el sitio www. How to fill out the 1040x form irs. How to fill out the 1040x form gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. How to fill out the 1040x form Prev  Up  Next   Home   More Online Publications
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The How To Fill Out The 1040x Form

How to fill out the 1040x form Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. How to fill out the 1040x form S. How to fill out the 1040x form 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. How to fill out the 1040x form Full-time student. How to fill out the 1040x form Adjusted gross income. How to fill out the 1040x form More information. How to fill out the 1040x form 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). How to fill out the 1040x form 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. How to fill out the 1040x form Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. How to fill out the 1040x form You are a member of a religious order who has taken a vow of poverty. How to fill out the 1040x form You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. How to fill out the 1040x form See Exemption From Self-Employment (SE) Tax , later. How to fill out the 1040x form 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. How to fill out the 1040x form For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. How to fill out the 1040x form 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. How to fill out the 1040x form See Ministerial Services , later. How to fill out the 1040x form 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. How to fill out the 1040x form However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. How to fill out the 1040x form For the specific services covered, see Ministerial Services , later. How to fill out the 1040x form Ministers defined. How to fill out the 1040x form   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. How to fill out the 1040x form 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. How to fill out the 1040x form   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. How to fill out the 1040x form Employment status for other tax purposes. How to fill out the 1040x form   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. How to fill out the 1040x form For income tax or retirement plan purposes, your income earned as an employee will be considered wages. How to fill out the 1040x form Common-law employee. How to fill out the 1040x form   Under common-law rules, you are considered either an employee or a self-employed person. How to fill out the 1040x form 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. How to fill out the 1040x form For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form Example. How to fill out the 1040x form A church hires and pays you a salary to perform ministerial services subject to its control. How to fill out the 1040x form Under the common-law rules, you are an employee of the church while performing those services. How to fill out the 1040x form Form SS-8. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form See Ministerial Services , later. How to fill out the 1040x form However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. How to fill out the 1040x form Vow of poverty. How to fill out the 1040x form   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. How to fill out the 1040x form You do not need to request a separate exemption. How to fill out the 1040x form For income tax purposes, the earnings are tax free to you. How to fill out the 1040x form Your earnings are considered the income of the religious order. How to fill out the 1040x form Services covered under FICA at the election of the order. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form   The order or subdivision elects coverage by filing Form SS-16. How to fill out the 1040x form 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. How to fill out the 1040x form If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. How to fill out the 1040x form You do not pay any of the FICA tax. How to fill out the 1040x form Services performed outside the order. How to fill out the 1040x form   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. How to fill out the 1040x form   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. How to fill out the 1040x form You may, however, be able to take a charitable deduction for the amount you turn over to the order. How to fill out the 1040x form See Publication 526, Charitable Contributions. How to fill out the 1040x form Rulings. How to fill out the 1040x form   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. How to fill out the 1040x form To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. How to fill out the 1040x form R. How to fill out the 1040x form B. How to fill out the 1040x form 1, available at www. How to fill out the 1040x form irs. How to fill out the 1040x form gov/irb/2014-1_IRB/ar05. How to fill out the 1040x form html. How to fill out the 1040x form 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. How to fill out the 1040x form However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. How to fill out the 1040x form Practitioners. How to fill out the 1040x form   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. How to fill out the 1040x form State law specifically exempts Christian Science practitioners from licensing requirements. How to fill out the 1040x form   Some Christian Science practitioners also are Christian Science teachers or lecturers. How to fill out the 1040x form Income from teaching or lecturing is considered the same as income from their work as practitioners. How to fill out the 1040x form Readers. How to fill out the 1040x form   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. How to fill out the 1040x form 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. How to fill out the 1040x form Some exceptions are discussed next. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. How to fill out the 1040x form 28 during the tax year. How to fill out the 1040x form However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. How to fill out the 1040x form Churches and church organizations make this election by filing two copies of Form 8274. How to fill out the 1040x form For more information about making this election, see Form 8274. How to fill out the 1040x form 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. How to fill out the 1040x form This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. How to fill out the 1040x form Make this choice by filing Form 4029. How to fill out the 1040x form See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. How to fill out the 1040x form U. How to fill out the 1040x form S. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form S. How to fill out the 1040x form social security system. How to fill out the 1040x form To determine your alien status, see Publication 519, U. How to fill out the 1040x form S. How to fill out the 1040x form Tax Guide for Aliens. How to fill out the 1040x form Residents of Puerto Rico, the U. How to fill out the 1040x form S. How to fill out the 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. How to fill out the 1040x form   If you are a resident of one of these U. How to fill out the 1040x form S. How to fill out the 1040x form possessions but not a U. How to fill out the 1040x form S. How to fill out the 1040x form citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. How to fill out the 1040x form For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. How to fill out the 1040x form 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. How to fill out the 1040x form Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. How to fill out the 1040x form Even if you have an exemption, only the income you receive for performing ministerial services is exempt. How to fill out the 1040x form The exemption does not apply to any other income. How to fill out the 1040x form The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. How to fill out the 1040x form Ministers Most services you perform as a minister, priest, rabbi, etc. How to fill out the 1040x form , are ministerial services. How to fill out the 1040x form 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. How to fill out the 1040x form You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. How to fill out the 1040x form 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. How to fill out the 1040x form Services for nonreligious organizations. How to fill out the 1040x form   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. How to fill out the 1040x form Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. How to fill out the 1040x form   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. How to fill out the 1040x form Services that are not part of your ministry. How to fill out the 1040x form   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. How to fill out the 1040x form The following are not ministerial services. How to fill out the 1040x form Services you perform for nonreligious organizations other than the services stated above. How to fill out the 1040x form 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. How to fill out the 1040x form These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. How to fill out the 1040x form (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. How to fill out the 1040x form ) Services you perform in a government-owned and operated hospital. How to fill out the 1040x form (These services are considered performed by a government employee, not by a minister as part of the ministry. How to fill out the 1040x form ) 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. How to fill out the 1040x form Books or articles. How to fill out the 1040x form   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. How to fill out the 1040x form   This rule also applies to members of religious orders and to Christian Science practitioners and readers. How to fill out the 1040x form 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. How to fill out the 1040x form The services are considered ministerial because you perform them as an agent of the order. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Effect of employee status. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form This result is true even if you have taken a vow of poverty. How to fill out the 1040x form Example. How to fill out the 1040x form Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. How to fill out the 1040x form They renounce all claims to their earnings. How to fill out the 1040x form The earnings belong to the order. How to fill out the 1040x form Pat is a licensed attorney. How to fill out the 1040x form The superiors of the order instructed her to get a job with a law firm. How to fill out the 1040x form Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. How to fill out the 1040x form Chris is a secretary. How to fill out the 1040x form The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. How to fill out the 1040x form Chris took the job and gave all his earnings to the order. How to fill out the 1040x form Pat's services are not duties required by the order. How to fill out the 1040x form Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. How to fill out the 1040x form Chris' services are duties required by the order. How to fill out the 1040x form He is acting as an agent of the order and not as an employee of a third party. How to fill out the 1040x form 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. How to fill out the 1040x form Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. How to fill out the 1040x form Amounts you receive for performing these services are generally subject to SE tax. How to fill out the 1040x form You may request an exemption from SE tax, discussed next, which applies only to those services. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form They do not have to request the exemption. How to fill out the 1040x form Who cannot be exempt. How to fill out the 1040x form   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. How to fill out the 1040x form These elections are irrevocable. How to fill out the 1040x form 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. How to fill out the 1040x form You elected before 1968 to be covered under social security for your ministerial services. How to fill out the 1040x form Requesting exemption. How to fill out the 1040x form    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. How to fill out the 1040x form More detailed explanations follow. How to fill out the 1040x form 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. How to fill out the 1040x form It does not apply to any other self-employment income. How to fill out the 1040x form Table 2. How to fill out the 1040x form 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. How to fill out the 1040x form You file Form 4361, described below under Requesting Exemption—Form 4361 . How to fill out the 1040x form 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. How to fill out the 1040x form You file for other than economic reasons. How to fill out the 1040x form 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). How to fill out the 1040x form This requirement does not apply to Christian Science practitioners or readers. How to fill out the 1040x form You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. How to fill out the 1040x form You establish that the organization is a church or a convention or association of churches. How to fill out the 1040x form You did not make an election discussed earlier under Who cannot be exempt . How to fill out the 1040x form 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. How to fill out the 1040x form Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. How to fill out the 1040x form The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. How to fill out the 1040x form If it is approved, keep the approved copy of Form 4361 in your permanent records. How to fill out the 1040x form When to file. How to fill out the 1040x form   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. How to fill out the 1040x form You have net earnings from self-employment of at least $400. How to fill out the 1040x form 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. How to fill out the 1040x form The 2 years do not have to be consecutive tax years. How to fill out the 1040x form    The approval process can take some time, so you should file Form 4361 as soon as possible. How to fill out the 1040x form Example 1. How to fill out the 1040x form Rev. How to fill out the 1040x form Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. How to fill out the 1040x form He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. How to fill out the 1040x form However, if Rev. How to fill out the 1040x form Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. How to fill out the 1040x form Example 2. How to fill out the 1040x form Rev. How to fill out the 1040x form 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. How to fill out the 1040x form She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. How to fill out the 1040x form 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. How to fill out the 1040x form Example 3. How to fill out the 1040x form In 2011, Rev. How to fill out the 1040x form David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. How to fill out the 1040x form In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. How to fill out the 1040x form Therefore, he had no net self-employment earnings as a minister in 2012. How to fill out the 1040x form Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. How to fill out the 1040x form In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. How to fill out the 1040x form Rev. How to fill out the 1040x form 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. How to fill out the 1040x form Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. How to fill out the 1040x form Death of individual. How to fill out the 1040x form   The right to file an application for exemption ends with an individual's death. How to fill out the 1040x form A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. How to fill out the 1040x form Effective date of exemption. How to fill out the 1040x form   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. How to fill out the 1040x form Once the exemption is approved, it is irrevocable. How to fill out the 1040x form Example. How to fill out the 1040x form Rev. How to fill out the 1040x form Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. How to fill out the 1040x form She files an application for exemption on February 20, 2014. How to fill out the 1040x form If an exemption is granted, it is effective for 2010 and the following years. How to fill out the 1040x form Refunds of SE tax. How to fill out the 1040x form   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. How to fill out the 1040x form 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. How to fill out the 1040x form A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form Exception. How to fill out the 1040x form   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. How to fill out the 1040x form However, if you pay your benefits back, you may be considered for exemption. How to fill out the 1040x form Contact your local Social Security Administration office to find out the amount you must pay back. How to fill out the 1040x form Eligibility requirements. How to fill out the 1040x form   To claim this exemption from SE tax, all the following requirements must be met. How to fill out the 1040x form You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form The sect or division must complete part of the form. How to fill out the 1040x form The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. How to fill out the 1040x form If it is approved, keep the approved copy of Form 4029 in your permanent records. How to fill out the 1040x form When to file. How to fill out the 1040x form   You can file Form 4029 at any time. How to fill out the 1040x form   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. How to fill out the 1040x form See Effective date of exemption next for information on when the newly approved exemption would become effective. How to fill out the 1040x form    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. How to fill out the 1040x form Effective date of exemption. How to fill out the 1040x form   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. How to fill out the 1040x form (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. How to fill out the 1040x form )   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. How to fill out the 1040x form 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. How to fill out the 1040x form The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. How to fill out the 1040x form Refunds of SE tax paid. How to fill out the 1040x form    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. How to fill out the 1040x form For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. How to fill out the 1040x form Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. How to fill out the 1040x form 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. How to fill out the 1040x form A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. How to fill out the 1040x form 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. How to fill out the 1040x form Information for employers. How to fill out the 1040x form   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. How to fill out the 1040x form   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. How to fill out the 1040x form Form W-2. How to fill out the 1040x form   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. How to fill out the 1040x form ” Do not make any entries in boxes 3, 4, 5, or 6. How to fill out the 1040x form Forms 941, 943, and 944. How to fill out the 1040x form   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. How to fill out the 1040x form Instead, follow the instructions given below. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Effective date. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Regular method. How to fill out the 1040x form Nonfarm optional method. How to fill out the 1040x form You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. How to fill out the 1040x form Blank worksheets are in the back of this publication, after the Comprehensive Example. How to fill out the 1040x form Regular Method Most people use the regular method. How to fill out the 1040x form 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. How to fill out the 1040x form Then, subtract your allowable business deductions and multiply the difference by 92. How to fill out the 1040x form 35% (. How to fill out the 1040x form 9235). How to fill out the 1040x form Use Schedule SE (Form 1040) to figure your net earnings and SE tax. How to fill out the 1040x form 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. How to fill out the 1040x form 35% (. How to fill out the 1040x form 9235). How to fill out the 1040x form Do not reduce your wages by any business deductions when making this computation. How to fill out the 1040x form Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. How to fill out the 1040x form 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. How to fill out the 1040x form Amounts included in gross income. How to fill out the 1040x form   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. How to fill out the 1040x form , 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. How to fill out the 1040x form This amount is also subject to income tax. How to fill out the 1040x form   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. How to fill out the 1040x form Example. How to fill out the 1040x form Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. How to fill out the 1040x form The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. How to fill out the 1040x form His church owns a parsonage that has a fair rental value of $12,000 per year. How to fill out the 1040x form The church gives Pastor Adams the use of the parsonage. How to fill out the 1040x form He is not exempt from SE tax. How to fill out the 1040x form He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. How to fill out the 1040x form 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. How to fill out the 1040x form Overseas duty. How to fill out the 1040x form   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. How to fill out the 1040x form S. How to fill out the 1040x form citizen or resident alien serving abroad and living in a foreign country. How to fill out the 1040x form   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. How to fill out the 1040x form Example. How to fill out the 1040x form Diane Jones was the minister of a U. How to fill out the 1040x form S. How to fill out the 1040x form church in Mexico. How to fill out the 1040x form She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. How to fill out the 1040x form The United States does not have a social security agreement with Mexico, so Mrs. How to fill out the 1040x form Jones is subject to U. How to fill out the 1040x form S. How to fill out the 1040x form SE tax and must include $35,000 when figuring net earnings from self-employment. How to fill out the 1040x form Specified U. How to fill out the 1040x form S. How to fill out the 1040x form possessions. How to fill out the 1040x form    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. How to fill out the 1040x form Also see Residents of Puerto Rico, the U. How to fill out the 1040x form S. How to fill out the 1040x form Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. How to fill out the 1040x form S. How to fill out the 1040x form Citizens and Resident and Nonresident Aliens. How to fill out the 1040x form Amounts not included in gross income. How to fill out the 1040x form   Do not include the following amounts in gross income when figuring your net earnings from self-employment. How to fill out the 1040x form Offerings that others made to the church. How to fill out the 1040x form 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. How to fill out the 1040x form Pension payments or retirement allowances you receive for your past ministerial services. How to fill out the 1040x form The rental value of a parsonage or a parsonage allowance provided to you after you retire. How to fill out the 1040x form Allowable deductions. How to fill out the 1040x form   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. How to fill out the 1040x form These are ministerial expenses you incurred while working other than as a common-law employee of the church. How to fill out the 1040x form They include expenses incurred in performing marriages and baptisms, and in delivering speeches. How to fill out the 1040x form 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. How to fill out the 1040x form   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 . How to fill out the 1040x form 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. How to fill out the 1040x form Do not complete Schedule C or C-EZ (Form 1040). How to fill out the 1040x form 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. How to fill out the 1040x form Employee reimbursement arrangements. How to fill out the 1040x form   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. How to fill out the 1040x form Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. How to fill out the 1040x form Accountable plans. How to fill out the 1040x form   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. How to fill out the 1040x form 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. How to fill out the 1040x form You must adequately account to your employer for these expenses within a reasonable period of time. How to fill out the 1040x form You must return any excess reimbursement or allowance within a reasonable period of time. How to fill out the 1040x form   The reimbursement is not reported on your Form W-2. How to fill out the 1040x form Generally, if your expenses equal your reimbursement, you have no deduction. How to fill out the 1040x form If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. How to fill out the 1040x form Nonaccountable plan. How to fill out the 1040x form   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. How to fill out the 1040x form In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. How to fill out the 1040x form Excess reimbursements you fail to return to your employer. How to fill out the 1040x form Reimbursement of nondeductible expenses related to your employer's business. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form The tax rate for the social security part is 12. How to fill out the 1040x form 4%. How to fill out the 1040x form In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. How to fill out the 1040x form This tax rate is 2. How to fill out the 1040x form 9%. How to fill out the 1040x form The combined self-employment tax rate is 15. How to fill out the 1040x form 3%. How to fill out the 1040x form Additional Medicare Tax. How to fill out the 1040x form   Beginning in 2013, a 0. How to fill out the 1040x form 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. How to fill out the 1040x form Medicare wages and self-employment income are combined to determine if income exceeds the threshold. How to fill out the 1040x form A self-employment loss is not considered for purposes of this tax. How to fill out the 1040x form RRTA compensation is separately compared to the threshold. How to fill out the 1040x form For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. How to fill out the 1040x form Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. How to fill out the 1040x form 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. How to fill out the 1040x form You may use the nonfarm optional method if you meet all the following tests. How to fill out the 1040x form You are self-employed on a regular basis. How to fill out the 1040x form 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. How to fill out the 1040x form The net earnings can be from either farm or nonfarm earnings or both. How to fill out the 1040x form You have used this method less than 5 prior years. How to fill out the 1040x form (There is a 5-year lifetime limit. How to fill out the 1040x form ) The years do not have to be consecutive. How to fill out the 1040x form Your net nonfarm profits were: Less than $5,024, and Less than 72. How to fill out the 1040x form 189% of your gross nonfarm income. How to fill out the 1040x form If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. How to fill out the 1040x form Table 3. How to fill out the 1040x form Figuring Nonfarm Net Earnings IF your gross nonfarm income is . How to fill out the 1040x form . How to fill out the 1040x form . How to fill out the 1040x form THEN your net earnings are equal to . How to fill out the 1040x form . How to fill out the 1040x form . How to fill out the 1040x form $6,960 or less Two-thirds of your gross nonfarm income. How to fill out the 1040x form More than $6,960 $4,640. How to fill out the 1040x form Actual net earnings. How to fill out the 1040x form   Multiply your total earnings subject to SE tax by 92. How to fill out the 1040x form 35% (. How to fill out the 1040x form 9235) to get actual net earnings. How to fill out the 1040x form Actual net earnings are equivalent to net earnings under the “Regular Method. How to fill out the 1040x form ” More information. How to fill out the 1040x form   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. How to fill out the 1040x form 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. How to fill out the 1040x form Note. How to fill out the 1040x form For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form , in addition to your salary. How to fill out the 1040x form If the offering is made to the religious institution, it is not taxable to you. How to fill out the 1040x form 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. How to fill out the 1040x form However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. How to fill out the 1040x form For more information, see Publication 526. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form This exclusion applies only for income tax purposes. How to fill out the 1040x form It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. How to fill out the 1040x form Designation requirement. How to fill out the 1040x form   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. How to fill out the 1040x form It must designate a definite amount. How to fill out the 1040x form It cannot determine the amount of the housing allowance at a later date. How to fill out the 1040x form 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. How to fill out the 1040x form   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. How to fill out the 1040x form The local congregation must officially designate the part of your salary that is a housing allowance. How to fill out the 1040x form However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. How to fill out the 1040x form Rental allowances. How to fill out the 1040x form   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. How to fill out the 1040x form   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. How to fill out the 1040x form Fair rental value of parsonage. How to fill out the 1040x form   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. How to fill out the 1040x form However, the exclusion cannot be more than the reasonable pay for your services. How to fill out the 1040x form If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. How to fill out the 1040x form Example. How to fill out the 1040x form Rev. How to fill out the 1040x form Joanna Baker is a full-time minister. How to fill out the 1040x form The church allows her to use a parsonage that has an annual fair rental value of $24,000. How to fill out the 1040x form The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. How to fill out the 1040x form Her actual utility costs during the year were $7,000. How to fill out the 1040x form For income tax purposes, Rev. How to fill out the 1040x form Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). How to fill out the 1040x form She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). How to fill out the 1040x form Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). How to fill out the 1040x form Home ownership. How to fill out the 1040x form   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. How to fill out the 1040x form Excess rental allowance. How to fill out the 1040x form   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. How to fill out the 1040x form   Include in the total on Form 1040, line 7. How to fill out the 1040x form On the dotted line next to line 7, enter “Excess allowance” and the amount. How to fill out the 1040x form 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. How to fill out the 1040x form However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). How to fill out the 1040x form Retired ministers. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form Teachers or administrators. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form    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. How to fill out the 1040x form In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. How to fill out the 1040x form   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. How to fill out the 1040x form Theological students. How to fill out the 1040x form   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. How to fill out the 1040x form Traveling evangelists. How to fill out the 1040x form   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. How to fill out the 1040x form You are an ordained minister. How to fill out the 1040x form You perform ministerial services at churches located away from your community. How to fill out the 1040x form You actually use the rental allowance to maintain your permanent home. How to fill out the 1040x form Cantors. How to fill out the 1040x form   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. How to fill out the 1040x form 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. How to fill out the 1040x form See Members of Religious Orders , earlier, under Social Security Coverage. How to fill out the 1040x form Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. How to fill out the 1040x form S. How to fill out the 1040x form possession. How to fill out the 1040x form Publication 54 discusses the foreign earned income exclusion. How to fill out the 1040x form Publication 570, Tax Guide for Individuals With Income From U. How to fill out the 1040x form S. How to fill out the 1040x form Possessions, covers the rules for taxpayers with income from U. How to fill out the 1040x form S. How to fill out the 1040x form possessions. How to fill out the 1040x form You can get these free publications from the Internal Revenue Service at IRS. How to fill out the 1040x form gov or from most U. How to fill out the 1040x form S. How to fill out the 1040x form Embassies or consulates. How to fill out the 1040x form Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. How to fill out the 1040x form 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. How to fill out the 1040x form You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). How to fill out the 1040x form You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. How to fill out the 1040x form See Publication 529 for more information on this limit. How to fill out the 1040x form However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). How to fill out the 1040x form 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. How to fill out the 1040x form You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. How to fill out the 1040x form Exception. How to fill out the 1040x form   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. How to fill out the 1040x form Figuring the allocation. How to fill out the 1040x form   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. How to fill out the 1040x form    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. How to fill out the 1040x form Example. How to fill out the 1040x form Rev. How to fill out the 1040x form 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. How to fill out the 1040x form He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. How to fill out the 1040x form $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. How to fill out the 1040x form Rev. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. How to fill out the 1040x form The statement must contain all of the following information. How to fill out the 1040x form A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. How to fill out the 1040x form ) plus the amount. How to fill out the 1040x form A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. How to fill out the 1040x form A list of each item of otherwise deductible ministerial expenses plus the amount. How to fill out the 1040x form How you figured the nondeductible part of your otherwise deductible expenses. How to fill out the 1040x form A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. How to fill out the 1040x form   See the attachments prepared for the Comprehensive Example , later. How to fill out the 1040x form Following the example, you will find blank worksheets for your own use. How to fill out the 1040x form 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. How to fill out the 1040x form If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. How to fill out the 1040x form See the Instructions for Form 1040 to figure your deduction. How to fill out the 1040x form The following special rules apply to the self-employed health insurance deduction. How to fill out the 1040x form 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. How to fill out the 1040x form You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. How to fill out the 1040x form The deduction cannot exceed your net earnings from the business under which the insurance plan is established. How to fill out the 1040x form Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. How to fill out the 1040x form More information. How to fill out the 1040x form   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. How to fill out the 1040x form Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. How to fill out the 1040x form This is an income tax deduction only, on Form 1040, line 27. How to fill out the 1040x form Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. How to fill out the 1040x form Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. How to fill out the 1040x form You must pay the tax as you earn or receive income during the year. How to fill out the 1040x form An employee usually has income tax withheld from his or her wages or salary. How to fill out the 1040x form However, your salary is not subject to federal income tax withholding if both of the following conditions apply. How to fill out the 1040x form 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. How to fill out the 1040x form Your salary is for ministerial services (see Ministerial Services , earlier). How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. How to fill out the 1040x form Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. How to fill out the 1040x form See Form 1040-ES for the different payment methods. How to fill out the 1040x form The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. How to fill out the 1040x form For more information, see chapter 2 of Publication 505. How to fill out the 1040x form 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. How to fill out the 1040x form 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. How to fill out the 1040x form Table 4. How to fill out the 1040x form 2013 Filing Requirements for Most Taxpayers IF your filing status is . How to fill out the 1040x form . How to fill out the 1040x form . How to fill out the 1040x form AND at the end of 2013 you were* . How to fill out the 1040x form . How to fill out the 1040x form . How to fill out the 1040x form THEN file a return if your gross income** was at least . How to fill out the 1040x form . How to fill out the 1040x form . How to fill out the 1040x form 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. How to fill out the 1040x form ** 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). How to fill out the 1040x form 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). How to fill out the 1040x form 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. How to fill out the 1040x form Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). How to fill out the 1040x form Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. How to fill out the 1040x form 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. How to fill out the 1040x form *** 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. How to fill out the 1040x form Additional requirements. How to fill out the 1040x form   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. How to fill out the 1040x form 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). How to fill out the 1040x form Self-employment tax. How to fill out the 1040x form   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. How to fill out the 1040x form   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. How to fill out the 1040x form You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). How to fill out the 1040x form You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. How to fill out the 1040x form 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). How to fill out the 1040x form 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. How to fill out the 1040x form Note. How to fill out the 1040x form 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. How to fill out the 1040x form You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. How to fill out the 1040x form Exemption from SE tax. How to fill out the 1040x form   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). How to fill out the 1040x form Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. How to fill out the 1040x form 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. How to fill out the 1040x form    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). How to fill out the 1040x form Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. How to fill out the 1040x form More information. How to fill out the 1040x form   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. How to fill out the 1040x form Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. How to fill out the 1040x form You generally can deduct your contributions to the plan. How to fill out the 1040x form Your contributions and the earnings on them are not taxed until they are distributed. How to fill out the 1040x form Retirement plans for the self-employed. How to fill out the 1040x form   To set up one of the following plans you must be self-employed. How to fill out the 1040x form SEP (simplified employee pension) plan. How to fill out the 1040x form SIMPLE (savings incentive match plan for employees) plan. How to fill out the 1040x form Qualified retirement plan (also called a Keogh or H. How to fill out the 1040x form R. How to fill out the 1040x form 10 plan). How to fill out the 1040x form   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. How to fill out the 1040x form See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. How to fill out the 1040x form This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. How to fill out the 1040x form   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. How to fill out the 1040x form You are not a self-employed person for purposes of setting up a retirement plan. How to fill out the 1040x form This result is true even if your salary is subject to SE tax. How to fill out the 1040x form   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. How to fill out the 1040x form   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). How to fill out the 1040x form Individual retirement arrangements (IRAs). How to fill out the 1040x form   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. How to fill out the 1040x form 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). How to fill out the 1040x form   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. How to fill out the 1040x form 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. How to fill out the 1040x form   If you contribute to a traditional IRA, your contribution may be deductible. How to fill out the 1040x form 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). How to fill out the 1040x form   For more information on IRAs, see Publication 590. How to fill out the 1040x form Tax-sheltered annuity plans. How to fill out the 1040x form   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. How to fill out the 1040x form For more