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Self Employment Tax Filing

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Self Employment Tax Filing

Self employment tax filing Accelerated Cost Recovery System (ACRS) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: ACRS Defined What Can and Cannot Be Depreciated Under ACRSRecovery Property Nonrecovery Property How To Figure the DeductionUnadjusted Basis Classes of Recovery Property Recovery Periods Alternate ACRS Method (Modified Straight Line Method) ACRS Deduction in Short Tax Year DispositionsEarly dispositions of ACRS property other than 15-, 18-, or 19-year real property. Self employment tax filing Dispositions — mass asset accounts. Self employment tax filing Early dispositions — 15-year real property. Self employment tax filing Early dispositions — 18- and 19-year real property. Self employment tax filing Depreciation Recapture Topics - This chapter discusses: The definition of ACRS What can and cannot be depreciated under ACRS How to figure the deduction Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization The Accelerated Cost Recovery System (ACRS) applies to property first used before 1987. Self employment tax filing It is the name given to tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Self employment tax filing These rules are mandatory and generally apply to tangible property placed in service after 1980 and before 1987. Self employment tax filing If you placed property in service during this period, you must continue to figure your depreciation under ACRS. Self employment tax filing If you used listed property placed in service after June 18, 1984, less than 50% for business in 1995, see Predominant Use Test in chapter 3. Self employment tax filing Listed property includes cars, other means of transportation, and certain computers. Self employment tax filing Any additions or improvements placed in service after 1986, including any components of a building (such as plumbing, wiring, storm windows, etc. Self employment tax filing ), are depreciated using MACRS, discussed in chapter 3 of Publication 946. Self employment tax filing It does not matter that the underlying property is depreciated under ACRS or one of the other methods. Self employment tax filing ACRS Defined ACRS consists of accelerated depreciation methods and an alternate ACRS method that could have been elected. Self employment tax filing The alternate ACRS method used a recovery percentage based on a modified straight line method. Self employment tax filing The law prescribes fixed percentages to be uses for each class of property. Self employment tax filing Property depreciable under ACRS is called recovery property. Self employment tax filing The recovery class of property determines the recovery period. Self employment tax filing Generally, the class life of property places it in a 3-year, 5-year, 10-year, 15-year, 18-year, or 19-year recovery class. Self employment tax filing Under ACRS, the prescribed percentages are used to recover the unadjusted basis of recovery property. Self employment tax filing To figure a depreciation deduction, you multiply the prescribed percentage for the recovery class by the unadjusted basis of the recovery property. Self employment tax filing You must continue to figure your depreciation under ACRS for property placed in service after 1980 and before 1987. Self employment tax filing For property you placed in service after 1986, you must use MACRS, discussed in chapter 3 of Publication 946. Self employment tax filing What Can and Cannot Be Depreciated Under ACRS ACRS applies to most depreciable tangible property placed in service after 1980 and before 1987. Self employment tax filing It includes new or used and real or personal property. Self employment tax filing The property must be for use in a trade or business or for the production of income. Self employment tax filing Property you acquired before 1981 or after 1986 is not ACRS recovery property. Self employment tax filing For information on depreciating property acquired before 1981, see chapter 2. Self employment tax filing For information on depreciating property acquired after 1986, see chapter 3 of Publication 946. Self employment tax filing Recovery Property Recovery property under ACRS is tangible depreciable property placed in service after 1980 and before 1987. Self employment tax filing It generally includes new or used property that you acquired after 1980 and before 1987 for use in your trade or business or for the production of income. Self employment tax filing Nonrecovery Property You cannot use ACRS for property you placed in service before 1981 or after 1986. Self employment tax filing Nonrecovery property also includes: Intangible property, Property you elected to exclude from ACRS that is properly depreciated under a method of depreciation that is not based on a term of years, Certain public utility property, and Certain property acquired and excluded from ACRS because of the antichurning rules. Self employment tax filing Intangible property. Self employment tax filing   Intangible property is not depreciated under ACRS. Self employment tax filing Property depreciated under methods not expressed in a term of years. Self employment tax filing   Certain property depreciated under a method not expressed in a term of years is not depreciated under ACRS. Self employment tax filing This included any property: If you made an irrevocable election to exclude such property, and In the first year that you could have claimed depreciation, you properly used the unit-of-production method or any method of depreciation not expressed in a term of years (not including the retirement-replacement-betterment method). Self employment tax filing Public utility property. Self employment tax filing   Public utility property for which the taxpayer does not use a normalization method of accounting is excluded from ACRS and is subject to depreciation under a special rule. Self employment tax filing Additions or improvements to ACRS property after 1986. Self employment tax filing   Any additions or improvements placed in service after 1986, including any components of a building (plumbing, wiring, storm windows, etc. Self employment tax filing ) are depreciated using MACRS, discussed in chapter 3 of Publication 946. Self employment tax filing It does not matter that the underlying property is depreciated under ACRS or one of the other methods. Self employment tax filing How To Figure the Deduction After you determine that your property can be depreciated under ACRS, you are ready to figure your deduction. Self employment tax filing Because the conventions are built into the percentage table rates, you only need to know the following: The unadjusted basis of your recovery property, The classes of recovery property, The recovery periods, and Whether to use the prescribed percentages based on accelerated methods or percentages based on using the alternate ACRS method. Self employment tax filing Unadjusted Basis To figure your ACRS deduction, you multiply the unadjusted basis in your recovery property by its applicable percentage for the year. Self employment tax filing Unadjusted basis is the same amount you would use to figure gain on a sale, but it is figured without taking into account any depreciation taken in earlier years. Self employment tax filing However, reduce your original basis by the amount of amortization taken on the property and by any section 179 deduction claimed as discussed in chapter 2 of Publication 946. Self employment tax filing If you buy property, your unadjusted basis is usually its cost minus any amortized amount and minus any section 179 deduction elected. Self employment tax filing If you acquire property in some other way, such as by inheriting it, getting it as a gift, or building it yourself, you figure your unadjusted basis under other rules. Self employment tax filing See Publication 551. Self employment tax filing Classes of Recovery Property All recovery property under ACRS is in one of the following classes. Self employment tax filing The class for your property was determined when you began to depreciate it. Self employment tax filing 3-Year Property 3-year property includes automobiles, light-duty trucks (actual unloaded weight less than 13,000 pounds), and tractor units for use over-the-road. Self employment tax filing Race horses over 2 years old when placed in service are 3-year property. Self employment tax filing Any other horses over 12 years old when you placed them in service are also included in the 3-year property class. Self employment tax filing The ACRS percentages for 3-year recovery property are: Recovery Period Percentage 1st year 25% 2nd year 38% 3rd year 37% If you used the percentages above to depreciate your 3-year recovery property, your property, except for certain passenger automobiles, is fully depreciated. Self employment tax filing You cannot claim depreciation for this property after 1988. Self employment tax filing 5-Year Property 5-year property includes computers, copiers, and equipment, such as office furniture and fixtures. Self employment tax filing It also includes single purpose agricultural or horticultural structures and petroleum storage facilities (other than buildings and their structural components). Self employment tax filing The ACRS percentages for 5-year recovery property are: Recovery period Percentage 1st year 15% 2nd year 22% 3rd through 5th year 21% If you used the percentages above to depreciate your 5-year recovery property, it is fully depreciated. Self employment tax filing You cannot claim depreciation for this property after 1990. Self employment tax filing 10-Year Property 10-year property includes certain real property such as theme-park structures and certain public utility property. Self employment tax filing Manufactured homes (including mobile homes) and railroad tank cars are also 10-year property. Self employment tax filing You do not treat a building, and its structural components, as 10-year property by reason of a change in use after you placed the property in service. Self employment tax filing For example, a building (15-year real property) that was placed in service in 1981 and was converted to a theme-park structure in 1986 remains 15-year real property. Self employment tax filing The ACRS percentages for 10-year recovery property are: Recovery Period Percentage 1st year 8% 2nd year 14% 3rd year 12% 4th through 6th year 10% 7th through 10th year 9% If you used the percentages above, you cannot claim depreciation for this property after 1995. Self employment tax filing Example. Self employment tax filing On April 21, 1986, you bought and placed in service a new mobile home for $26,000 to be used as rental property. Self employment tax filing You paid $10,000 cash and signed a note for $16,000 giving you an unadjusted basis of $26,000. Self employment tax filing On June 8, 1986, you bought and placed in service a used mobile home for use as rental property at a total cost of $11,500. Self employment tax filing The total unadjusted basis of your 10-year recovery property placed in service in 1986 was $37,500 ($26,000 + $11,500). Self employment tax filing Your ACRS deduction was $3,000 (8% × $37,500). Self employment tax filing In 1987, your ACRS deduction was $5,250 (14% × $37,500). Self employment tax filing In 1988, your ACRS deduction was $4,500 (12% × $37,500). Self employment tax filing In 1989, 1990, and 1991, your ACRS deduction was $3,750 (10% × $37,500). Self employment tax filing In 1992, 1993, 1994, and 1995 your deduction for each year is $3,375 (9% × $37,500). Self employment tax filing 15-Year Real Property 15-year real property is real property that is recovery property placed in service before March 16, 1984. Self employment tax filing It includes all real property, such as buildings, other than that designated as 5-year or 10-year property. Self employment tax filing Unlike the 3-, 5-, or 10-year classes of property, the percentages for 15-year real property depend on when you placed the property in service during your tax year. Self employment tax filing You could group 15-year real property by month and year placed in service. Self employment tax filing In Table 1, at the end of this publication in the Appendix, find the month in your tax year that you placed the property in service in your trade or business or for the production of income. Self employment tax filing You use the percentages listed under that month for each year of the recovery period to determine your depreciation deduction each year. Self employment tax filing Example. Self employment tax filing On March 5, 1984, you placed an apartment building in service in your business. Self employment tax filing It is 15-year real property. Self employment tax filing After subtracting the value of the land, your unadjusted basis in the building is $250,000. Self employment tax filing You use the calendar year as your tax year. Self employment tax filing March is the third month of your tax year. Self employment tax filing Your ACRS deduction for 1984 was $25,000 (10% × $250,000). Self employment tax filing For 1985, the percentage for the third month of the second year of the recovery period is 11%. Self employment tax filing Your deduction was $27,500 (11% × $250,000). Self employment tax filing For the third, fourth, and fifth years of the recovery period (1986, 1987, and 1988), the percentages are 9%, 8%, and 7%. Self employment tax filing For 1989 through 1992, the percentage for the third month is 6%. Self employment tax filing Your deduction each year is $15,000 (6% × $250,000). Self employment tax filing For 1993, 1994, and 1995, the percentage for the third month is 5%. Self employment tax filing Your depreciation deduction is $12,500 (5% × $250,000) for 1993, 1994, and 1995. Self employment tax filing Low-Income Housing Low-income housing that was assigned a 15-year recovery period under ACRS includes the following types of property: Federally assisted housing projects where the mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of state or local laws. Self employment tax filing Low-income rental housing for which a depreciation deduction for rehabilitation expenditures is allowed. Self employment tax filing Low-income rental housing held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of state or local laws that authorize similar subsidies for low-income families. Self employment tax filing Housing financed or assisted by direct loan or insured under Title V of the Housing Act of 1949. Self employment tax filing The ACRS percentages for low-income housing real property, like the regular 15-year real property percentages, depend on when you placed the property in service. Self employment tax filing Find the month in your tax year in Table 2 or 3 at the end of this publication in the Appendix that you first placed the property in service as rental housing. Self employment tax filing Use the percentages listed under that month for each year of the recovery period. Self employment tax filing Table 2 shows percentages for low-income housing placed in service before May 9, 1985. Self employment tax filing Table 3 shows percentages for low-income housing placed in service after May 8, 1985, and before 1987. Self employment tax filing Example. Self employment tax filing In May 1986, you acquired and placed in service a house that qualified as low-income rental housing under item 3) of the above listing. Self employment tax filing You use the calendar year as your tax year. Self employment tax filing You use Table C–3 because the property was placed in service after May 8, 1985. Self employment tax filing Your unadjusted basis for the property, not including the land, was $59,000. Self employment tax filing Your deduction for 1986 through 2001 is shown in the following table. Self employment tax filing Year Rate Deduction 1986 8. Self employment tax filing 9% $5,251 1987 12. Self employment tax filing 1% 7,139 1988 10. Self employment tax filing 5% 6,195 1989 9. Self employment tax filing 1% 5,369 1990 7. Self employment tax filing 9% 4,661 1991 6. Self employment tax filing 9% 4,071 1992 5. Self employment tax filing 9% 3,481 1993 5. Self employment tax filing 2% 3,068 1994 4. Self employment tax filing 6% 2,714 1995 4. Self employment tax filing 6% 2,714 1996 4. Self employment tax filing 6% 2,714 1997 4. Self employment tax filing 6% 2,714 1998 4. Self employment tax filing 6% 2,714 1999 4. Self employment tax filing 5% 2,655 2000 4. Self employment tax filing 5% 2,655 2001 1. Self employment tax filing 5% 885 18-Year Real Property 18-year real property is real property that is recovery property placed in service after March 15, 1984, and before May 9, 1985. Self employment tax filing It includes real property, such as buildings, other than that designated as 5-year, 10-year, 15-year real property, or low-income housing. Self employment tax filing The ACRS percentages for 18-year real property depend on when you placed the property in service in your trade or business or for the production of income during your tax year. Self employment tax filing There are also tables for 18-year real property in the Appendix. Self employment tax filing Table 4 shows the percentages for 18-year real property you placed in service after June 22, 1984, and before May 9, 1985. Self employment tax filing Table 5 is for 18-year real property placed in service after March 15, 1984, and before June 23, 1984. Self employment tax filing Find the month in your tax year that you placed the property in service in a trade or business or for the production of income. Self employment tax filing Use the percentages listed under that month for each year of the recovery period. Self employment tax filing Example. Self employment tax filing On April 28, 1985, you bought and placed in service a rental house. Self employment tax filing The house, not including the land, cost $95,000. Self employment tax filing This is your unadjusted basis for the house. Self employment tax filing You use the calendar year as your tax year. Self employment tax filing Because the house was placed in service after June 22, 1984, and before May 9, 1985, it is 18-year real property. Self employment tax filing You use Table 4 to figure your deduction for the house. Self employment tax filing April is the fourth month of your tax year. Self employment tax filing Your deduction for 1985 through 2003 is shown in the following table. Self employment tax filing Year Rate Deduction 1985 7. Self employment tax filing 0% $6,650 1986 9. Self employment tax filing 0% 8,550 1987 8. Self employment tax filing 0% 7,600 1988 7. Self employment tax filing 0% 6,650 1989 7. Self employment tax filing 0% 6,650 1990 6. Self employment tax filing 0% 5,700 1991 5. Self employment tax filing 0% 4,750 1992 5. Self employment tax filing 0% 4,750 1993 5. Self employment tax filing 0% 4,750 1994 5. Self employment tax filing 0% 4,750 1995 5. Self employment tax filing 0% 4,750 1996 5. Self employment tax filing 0% 4,750 1997 5. Self employment tax filing 0% 4,750 1998 4. Self employment tax filing 0% 3,800 1999 4. Self employment tax filing 0% 3,800 2000 4. Self employment tax filing 0% 3,800 2001 4. Self employment tax filing 0% 3,800 2002 4. Self employment tax filing 0% 3,800 2003 1. Self employment tax filing 0% 950 19-Year Real Property 19-year real property is real property that is recovery property placed in service after May 8, 1985, and before 1987. Self employment tax filing It includes all real property, other than that designated as 5-year, 10-year, 15-year, or 18-year real property, or low-income housing. Self employment tax filing The ACRS percentages for 19-year real property depend on when you placed the property in service in a trade or business or for the production of income during your tax year. Self employment tax filing Table 6 shows the percentages for 19-year real property. Self employment tax filing You find the month in your tax year that you placed the property in service. Self employment tax filing You use the percentages listed under that month for each year of the recovery period. Self employment tax filing Recovery Periods Each item of recovery property is assigned to a class of property. Self employment tax filing The classes of recovery property establish the recovery periods over which the unadjusted basis of items in a class is recovered. Self employment tax filing The classes of property are: 3-Year property 5-Year property 10-Year property 15-Year real property Low-income housing 18-Year real property 19-Year real property Alternate ACRS Method (Modified Straight Line Method) ACRS provides an alternate ACRS method that could be elected. Self employment tax filing This alternate ACRS method uses a recovery percentage based on a modified straight line method. Self employment tax filing This alternate ACRS method generally uses percentages other than those from the tables. Self employment tax filing If you elected the alternate ACRS method, you determine the recovery period by using the following schedule. Self employment tax filing This schedule is for other than 18- and 19-year real property and low-income housing: In the case of: You could have elected a recovery period of: 3-year property 3, 5, or 12 years 5-year property 5, 12, or 25 years 15-year real property 15, 35, or 45 years Percentages. Self employment tax filing   The straight-line percentages for the alternate ACRS method are: Recovery Period Percentage 5 years 20. Self employment tax filing 00% 10 years 10. Self employment tax filing 00% 12 years 8. Self employment tax filing 333% 15 years 6. Self employment tax filing 667% 25 years 4. Self employment tax filing 00% 35 years 2. Self employment tax filing 857%   You apply the percentage to the unadjusted basis(defined earlier) of the property to figure your ACRS deduction. Self employment tax filing There are tables for 18- and 19-year real property later in this publication in the Appendix. Self employment tax filing For 15-year real property, see 15-year real property, later. Self employment tax filing 3-, 5-, and 10-year property. Self employment tax filing   If you elected to use an alternate recovery percentage, you have to use the same recovery percentage for all property in that class that you placed in service in that tax year. Self employment tax filing This applies throughout the recovery period you selected. Self employment tax filing Half-year convention. Self employment tax filing   If you elected the alternate method, only a half-year of depreciation was deducted for the year you placed the property in service. Self employment tax filing This applied regardless of when in the tax year you placed the property in service. Self employment tax filing For each of the remaining years in the recovery period, you take a full year's deduction. Self employment tax filing If you hold the property for the entire recovery period, a half-year of depreciation is allowable for the year following the end of the recovery period. Self employment tax filing Example. Self employment tax filing You operate a small upholstery business. Self employment tax filing On March 19, 1986, you bought and placed in service a $13,000 light-duty panel truck to be used in your business and a $500 electric saw. Self employment tax filing You elected to use the alternate ACRS method. Self employment tax filing You did not elect to take a section 179 deduction. Self employment tax filing You decided to recover the cost of the truck, which is 3-year recovery property, over 5 years. Self employment tax filing The saw is 5-year property, but you decided to recover its cost over 12 years. Self employment tax filing For 1986, your ACRS deduction reflected the half-year convention. Self employment tax filing In the first year, you deducted half of the amount determined for a full year. Self employment tax filing Your ACRS deduction for 1986 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. Self employment tax filing 00     Electric saw   12 years straight line = 8. Self employment tax filing 333% 8. Self employment tax filing 333% ÷ $500 = $41. Self employment tax filing 67 Half-year convention -½ of $41. Self employment tax filing 67= 20. Self employment tax filing 84 Total ACRS deduction for 1986 $1,320. Self employment tax filing 84       You take a full year of depreciation for both the truck and the saw for the years 1987 through 1990. Self employment tax filing Your ACRS deduction for each of those years is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600     Electric saw     12 years straight line = 8. Self employment tax filing 333% 8. Self employment tax filing 333% ÷ $500 = $41. Self employment tax filing 67 Total annual ACRS deduction for 1987 through 1990 $2,641. Self employment tax filing 67       In 1991, you take a half-year of depreciation for the truck and a full year of depreciation for the saw. Self employment tax filing Your ACRS deduction for 1991 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. Self employment tax filing 00     Electric saw   12 years straight line = 8. Self employment tax filing 333% 8. Self employment tax filing 333% ÷ $500 = $41. Self employment tax filing 67 Total ACRS deduction for 1991 $1,341. Self employment tax filing 67       The truck is fully depreciated after 1991. Self employment tax filing You take a full year of depreciation for the saw for the years 1992 through 1997. Self employment tax filing Your ACRS deduction for each of those years is as follows: Electric saw     12 years straight line = 8. Self employment tax filing 333% 8. Self employment tax filing 333% ÷ $500 = $41. Self employment tax filing 67 Total annual ACRS deduction for 1992 through 1997 $41. Self employment tax filing 67       You take a half-year of depreciation for the saw for 1998. Self employment tax filing Your ACRS deduction for 1998 is as follows: Electric saw   12 years straight line = 8. Self employment tax filing 333% 8. Self employment tax filing 333% ÷ $500 = $41. Self employment tax filing 67 Half-year convention -½ of $41. Self employment tax filing 67= 20. Self employment tax filing 84 Total ACRS deduction for 1998 $20. Self employment tax filing 84       The saw is fully depreciated after 1998. Self employment tax filing 15-year real property. Self employment tax filing   Under ACRS, you could also elect to use the alternate ACRS method for 15-year real property. Self employment tax filing The alternate ACRS method allows you to depreciate your 15-year real property using the straight line ACRS method over the alternate recovery periods of 15, 35, or 45 years. Self employment tax filing If you selected a 15-year recovery period, you use the percentage (6. Self employment tax filing 667%) from the schedule above. Self employment tax filing You prorate this percentage for the number of months the property was in service in the first year. Self employment tax filing If you selected a 35- or 45-year recovery period, you use either Table 11 or 15. Self employment tax filing Alternate periods for 18-year real property. Self employment tax filing   For 18-year real property, the alternate recovery periods are 18, 35, or 45 years. Self employment tax filing The percentages for 18-year real property under the alternate method are in Tables 7, 8, 10, 11, 14, and 15 in the Appendix. Self employment tax filing There are two tables for each alternate recovery period. Self employment tax filing One table shows the percentage for property placed in service after June 22, 1984. Self employment tax filing The other table has the percentages for property placed in service after March 15, 1984, and before June 23, 1984. Self employment tax filing Alternate periods for 19-year real property. Self employment tax filing   For 19-year real property, the alternate recovery periods are 19, 35, or 45 years. Self employment tax filing If you selected a 19-year recovery period, use Table 9 to determine your deduction. Self employment tax filing If you select a 35- or 45-year recovery period, use either Table 13 or 14. Self employment tax filing Example. Self employment tax filing You placed in service an apartment building on August 3, 1986. Self employment tax filing The building is 19-year real property. Self employment tax filing The sales contract allocated $300,000 to the building and $100,000 to the land. Self employment tax filing You use the calendar year as your tax year. Self employment tax filing You chose the alternate ACRS method over a recovery period of 35 years. Self employment tax filing For 1986, you figure your ACRS deduction usingTable 13. Self employment tax filing August is the eighth month of your tax year. Self employment tax filing The percentage from Table 13 for the eighth month is 1. Self employment tax filing 1%. Self employment tax filing Your deduction was $3,300 ($300,000 ÷ 1. Self employment tax filing 1%). Self employment tax filing The deduction rate from ACRS Table 13 for years 2 through 20 is 2. Self employment tax filing 9% so that your deduction in 1987 through 2005 is $8,700 ($300,000 ÷ 2. Self employment tax filing 9%). Self employment tax filing Alternate periods for low-income housing. Self employment tax filing   For low-income housing, the alternate recovery periods are 15, 35, or 45 years. Self employment tax filing If you selected a 15-year period for this property, use 6. Self employment tax filing 667% as the percentage. Self employment tax filing If you selected a 35- or 45-year period, use either Table 11, 12, or 15. Self employment tax filing Election. Self employment tax filing   You had to make the election to use the alternate ACRS method by the return due date (including extensions) for the tax year you placed the property in service. Self employment tax filing Revocation of election. Self employment tax filing   Your election to use an alternate ACRS method, once made, can be changed only with the consent of the Commissioner. Self employment tax filing The Commissioner grants consent only in extraordinary circumstances. Self employment tax filing Any request for a revocation will be considered a request for a ruling. Self employment tax filing ACRS Deduction in Short Tax Year For a tax year that is less than 12 months, the ACRS deduction is prorated on a 12-month basis. Self employment tax filing Figure the amount of the ACRS deduction for a short tax year as follows: First, you figure the ACRS deduction for a full year. Self employment tax filing You figure this by multiplying the unadjusted basis by the recovery percentage. Self employment tax filing You then multiply the ACRS deduction determined for a full tax year by a fraction. Self employment tax filing The numerator (top number) of the fraction is the number of months in the short tax year and the denominator (bottom number) is 12. Self employment tax filing For example, a corporation placed in service in June 1986 an item of 3-year property with an unadjusted basis of $10,000. Self employment tax filing The corporation files a tax return, because of a change in its accounting period, for the 6-month short tax year ending June 30, 1986. Self employment tax filing The full year's ACRS deduction for this item is $2,500 ($10,000 ÷ 25%), the first year percentage from the 3-year table. Self employment tax filing The ACRS deduction for the short tax year is $1,250 ($2,500 ÷ 6/12). Self employment tax filing You use the full ACRS percentages during the remaining years of the recovery period. Self employment tax filing For the first tax year after the recovery period, the unrecovered basis will be deductible. Self employment tax filing Exception. Self employment tax filing   For the tax year in which you placed 15-, 18-, or 19-year real property in service or in the tax year you dispose of it, you compute the ACRS deduction for the number of months that the property is in service during that tax year. Self employment tax filing You compute the number of months using either a full month or mid-month convention. Self employment tax filing This is true regardless of the number of months in the tax year and the recovery period and method used. Self employment tax filing Dispositions A disposition is the permanent withdrawal of property from use in your trade or business or in the production of income. Self employment tax filing You can make a withdrawal by sale, exchange, retirement, abandonment, or destruction. Self employment tax filing You generally recognize gain or loss on the disposition of an asset by sale. Self employment tax filing However, nonrecognition rules can allow you to postpone some gain. Self employment tax filing See Publication 544. Self employment tax filing If you physically abandon property, you can deduct as a loss the adjusted basis of the asset at the time of its abandonment. Self employment tax filing Your intent must be to discard the asset so that you will not use it again or retrieve it for sale, exchange, or other disposition. Self employment tax filing Early dispositions. Self employment tax filing   The disposal of an asset before the end of its specified recovery period, is referred to as an early disposition. Self employment tax filing When an early disposition occurs, the depreciation deduction in the year of disposition depends on the class of property involved. Self employment tax filing Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. Self employment tax filing   Generally, you get no ACRS deduction for the tax year in which you dispose of or retire recovery property, except for 15-, 18-, and 19-year real property. Self employment tax filing This means there is no depreciation deduction under ACRS in the year you dispose of or retire any of your 3-, 5-, or 10-year recovery property. Self employment tax filing Dispositions — mass asset accounts. Self employment tax filing   The law provides a special rule to avoid the calculation of gain on the disposition of assets from mass asset accounts. Self employment tax filing A mass asset account includes items usually minor in value in relation to the group, numerous in quantity, impractical to separately identify, and not usually accounted for on a separate basis, but on a total dollar value. Self employment tax filing Examples of mass assets include minor items of office, plant, and store furniture and fixtures. Self employment tax filing   Under the special rule, if you elected to use a mass asset account, you recognize gain to the extent of the proceeds from the disposition of the asset. Self employment tax filing You leave the unadjusted basis of the property in the account until recovered in future years. Self employment tax filing If you did this, include the total proceeds realized from the disposition in income on the tax return for the year of disposition. Self employment tax filing Early dispositions — 15-year real property. Self employment tax filing   If you dispose of 15-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. Self employment tax filing You use a full-month convention. Self employment tax filing For a disposition at any time during a particular month before the end of the recovery period, no deduction is allowed for the month of disposition. Self employment tax filing This applies whether you use the regular ACRS method or elected the alternate ACRS method. Self employment tax filing Example. Self employment tax filing You purchased and placed in service a rental house on March 2, 1984, for $98,000 (not including the cost of land). Self employment tax filing You file your return based on a calendar year. Self employment tax filing Your rate from Table 1 for the third month is 10%. Self employment tax filing Your ACRS deduction for 1984 was $9,800 ($98. Self employment tax filing 000 ÷ 10%). Self employment tax filing For 1985 through 1988, you figured your ACRS deductions using 11%, 9%, 8%, and 7% ÷ $98,000. Self employment tax filing For 1989 through 1992, you figured your ACRS deductions using 6% for each year. Self employment tax filing The deduction each year was $98,000 ÷ 6%. Self employment tax filing For 1993 and 1994, the ACRS deduction is ($98,000 ÷ 5%) $4,900 for each year. Self employment tax filing You sell the house on June 1, 1995. Self employment tax filing You figure your ACRS deduction for 1995 for the full year and then prorate that amount for the months of use. Self employment tax filing The full ACRS deduction for 1995 is $4,900 ($98,000 ÷ 5%). Self employment tax filing You then prorate this amount to the 5 months in 1995 during which it was rented. Self employment tax filing Your ACRS deduction for 1995 is $2,042 ($4,900 ÷ 5/12). Self employment tax filing Early dispositions — 18- and 19-year real property. Self employment tax filing   If you dispose of 18- or 19-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. Self employment tax filing For 18-year property placed in service before June 23, 1984, use a full-month convention on a disposition. Self employment tax filing For 18-year property placed in service after June 22, 1984, and for 19-year property, determine the number of months in use by using the mid-month convention. Self employment tax filing Under the mid-month convention,treat real property disposed of any time during a month as disposed of in the middle of that month. Self employment tax filing Count the month of disposition as half a month of use. Self employment tax filing Example. Self employment tax filing You purchased and placed in service a rental house on July 2, 1984, for $100,000 (not including the cost of land). Self employment tax filing You file your return based on a calendar year. Self employment tax filing Your rate from Table 4 for the seventh month is 4%. Self employment tax filing You figured your ACRS deduction for 1984 was $4,000 ($100,000 ÷ 4%). Self employment tax filing In 1985 through 1994, your ACRS deductions were 9%, 8%, 8%, 7%, 6%, 6%, 5%, 5%, and 5% ÷ $100,000. Self employment tax filing You sell the house on September 24, 1995. Self employment tax filing Figure your ACRS deduction for 1995 for the months of use. Self employment tax filing The full ACRS deduction for 1995 is $5,000 ($100,000 ÷ 5%). Self employment tax filing Prorate this amount for the 8. Self employment tax filing 5 months in 1995 that you held the property. Self employment tax filing Under the mid-month convention, you count September as half a month. Self employment tax filing Your ACRS deduction for 1995 is $3,542 ($5,000 ÷ 8. Self employment tax filing 5/12). Self employment tax filing Depreciation Recapture If you dispose of property depreciated under ACRS that is section 1245 recovery property, you will generally recognize gain or loss. Self employment tax filing Gain recognized on a disposition is ordinary income to the extent of prior depreciation deductions taken. Self employment tax filing This recapture rule applies to all personal property in the 3-year, 5-year, and 10-year classes. Self employment tax filing You recapture gain on manufactured homes and theme park structures in the 10-year class as section 1245 property. Self employment tax filing Section 1245 property generally includes all personal property. Self employment tax filing See Section 1245 property in chapter 4 of Publication 544 for more information. Self employment tax filing You treat dispositions of section 1250 real property on which you have a gain as section 1245 recovery property. Self employment tax filing You recognize gain on this property as ordinary income to the extent of prior depreciation deductions taken. Self employment tax filing Section 1250 property includes most real property. Self employment tax filing See Section 1250 property in chapter 4 of Publication 544 for more information. Self employment tax filing This rule applies to all section 1250 real property except the following property: Any 15-, 18-, or 19-year real property that is residential rental property. Self employment tax filing Any 15-, 18-, or 19-year real property that you elected to depreciate using the alternate ACRS method. Self employment tax filing Any 15-, 18-, or 19-year real property that is subsidized low-income housing. Self employment tax filing For these recapture rules, you treat the section 179 deduction and 50% of the investment credit that reduced your basis as depreciation. Self employment tax filing See Publication 544 for further discussion of dispositions of section 1245 and 1250 property. Self employment tax filing Prev  Up  Next   Home   More Online Publications
 
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Page Last Reviewed or Updated: 19-Mar-2014

The Self Employment Tax Filing

Self employment tax filing Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. Self employment tax filing irs. Self employment tax filing gov/pub179. Self employment tax filing Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. Self employment tax filing  La tasa de contribución para el Seguro Social permanece en 6. Self employment tax filing 2% tanto para el empleado como para el patrono. Self employment tax filing La base límite de salario para el Seguro Social es $117,000. Self employment tax filing La tasa de la contribución al Medicare es 1. Self employment tax filing 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. Self employment tax filing No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. Self employment tax filing Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. Self employment tax filing Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. Self employment tax filing Cambio de parte responsable. Self employment tax filing  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. Self employment tax filing El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. Self employment tax filing Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. Self employment tax filing Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). Self employment tax filing Matrimonio entre personas del mismo sexo. Self employment tax filing . Self employment tax filing  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. Self employment tax filing Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. Self employment tax filing irs. Self employment tax filing gov/irb/2013-38_IRB/ar07. Self employment tax filing html. Self employment tax filing El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. Self employment tax filing El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. Self employment tax filing irs. Self employment tax filing gov/irb/2013-44_IRB/ar10. Self employment tax filing html. Self employment tax filing Recordatorios Retención de la Contribución Adicional al Medicare. Self employment tax filing  Además de la retención de la contribución Medicare de 1. Self employment tax filing 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. Self employment tax filing 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. Self employment tax filing Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. Self employment tax filing Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. Self employment tax filing La Contribución Adicional al Medicare sólo se le impone al empleado. Self employment tax filing No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. Self employment tax filing Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. Self employment tax filing Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. Self employment tax filing Para más información, sobre la Contribución Adicional al Medicare visite IRS. Self employment tax filing gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). Self employment tax filing La información está disponible en inglés. Self employment tax filing El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. Self employment tax filing . Self employment tax filing  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. Self employment tax filing Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. Self employment tax filing Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. Self employment tax filing Si desea más información, visite IRS. Self employment tax filing gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). Self employment tax filing La información está disponible en inglés. Self employment tax filing Externalización de las obligaciones de la nómina. Self employment tax filing . Self employment tax filing  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. Self employment tax filing El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. Self employment tax filing Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. Self employment tax filing gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. Self employment tax filing Dicha información está disponible en inglés. Self employment tax filing El crédito de asistencia para las primas COBRA. Self employment tax filing  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. Self employment tax filing Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. Self employment tax filing Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. Self employment tax filing El Formulario 944-PR está descontinuado. Self employment tax filing  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. Self employment tax filing A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. Self employment tax filing Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). Self employment tax filing Para más información, consulte las Instrucciones para el Formulario 944(SP). Self employment tax filing Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. Self employment tax filing O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). Self employment tax filing Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. Self employment tax filing Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. Self employment tax filing Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. Self employment tax filing Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). Self employment tax filing  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). Self employment tax filing Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. Self employment tax filing Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). Self employment tax filing Cambio de dirección. Self employment tax filing . Self employment tax filing  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. Self employment tax filing No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. Self employment tax filing Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. Self employment tax filing  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. Self employment tax filing Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). Self employment tax filing Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. Self employment tax filing El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. Self employment tax filing Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. Self employment tax filing Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. Self employment tax filing Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. Self employment tax filing eftps. Self employment tax filing gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). Self employment tax filing Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. Self employment tax filing Radicación y pago por medios electrónicos. Self employment tax filing  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. Self employment tax filing Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. Self employment tax filing Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. Self employment tax filing Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. Self employment tax filing No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. Self employment tax filing Visite el sitio web del IRS www. Self employment tax filing irs. Self employment tax filing gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. Self employment tax filing Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. Self employment tax filing irs. Self employment tax filing gov/e-pay. Self employment tax filing Se le podría cobrar un cargo por radicar electrónicamente. Self employment tax filing Para EFTPS, visite www. Self employment tax filing eftps. Self employment tax filing gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. Self employment tax filing Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. Self employment tax filing hacienda. Self employment tax filing gobierno. Self employment tax filing pr. Self employment tax filing Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. Self employment tax filing Si no provee un EIN válido, la planilla o pago no se tramitará. Self employment tax filing Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. Self employment tax filing Pagos con tarjeta de crédito o débito. Self employment tax filing  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. Self employment tax filing irs. Self employment tax filing gov/e-pay. Self employment tax filing No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. Self employment tax filing Contratación de empleados nuevos. Self employment tax filing  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. Self employment tax filing Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. Self employment tax filing Vea el apartado 4 . Self employment tax filing Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. Self employment tax filing . Self employment tax filing  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. Self employment tax filing En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. Self employment tax filing Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. Self employment tax filing Solicitud de un número de identificación patronal en línea (EIN). Self employment tax filing  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. Self employment tax filing gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). Self employment tax filing La información está provista en inglés. Self employment tax filing Pagos rechazados. Self employment tax filing  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. Self employment tax filing Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. Self employment tax filing Sin embargo, la penalidad en pagos rechazados de $24. Self employment tax filing 99 o menos es igual a la cantidad del pago. Self employment tax filing Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). Self employment tax filing Remuneración pagada a trabajadores agrícolas con visa H-2A. Self employment tax filing  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. Self employment tax filing Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. Self employment tax filing Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. Self employment tax filing Servicios de entrega privados. Self employment tax filing  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. Self employment tax filing La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. Self employment tax filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. Self employment tax filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Self employment tax filing M. Self employment tax filing , UPS Worldwide Express Plus y UPS Worldwide Express. Self employment tax filing Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. Self employment tax filing gov y escriba “private delivery service” en la casilla Search (Buscar). Self employment tax filing La información está disponible en inglés. Self employment tax filing El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. Self employment tax filing Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. Self employment tax filing Usted tiene que utilizar el Servicio Postal de los EE. Self employment tax filing UU. Self employment tax filing para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. Self employment tax filing Mantenimiento de récords. Self employment tax filing  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. Self employment tax filing Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. Self employment tax filing No se ha establecido ninguna manera especial de llevar estos récords. Self employment tax filing Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . Self employment tax filing Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. Self employment tax filing Vea Líder de cuadrilla, en el apartado 1 . Self employment tax filing Comentarios y sugerencias. Self employment tax filing  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. Self employment tax filing Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Self employment tax filing NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. Self employment tax filing Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. Self employment tax filing También, puede enviarnos comentarios a través de la página www. Self employment tax filing irs. Self employment tax filing gov/formspubs. Self employment tax filing Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. Self employment tax filing Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. Self employment tax filing Fotografías de niños desaparecidos. Self employment tax filing  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). Self employment tax filing Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. Self employment tax filing Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). Self employment tax filing Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. Self employment tax filing Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. Self employment tax filing Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. Self employment tax filing Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. Self employment tax filing Vea el tema Servicios de entrega privados en Recordatorios. Self employment tax filing A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. Self employment tax filing Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. Self employment tax filing Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. Self employment tax filing Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. Self employment tax filing Vea el apartado 13 . Self employment tax filing Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. Self employment tax filing Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. Self employment tax filing Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. Self employment tax filing Pague o deposite todo saldo adeudado (si es más de $500). Self employment tax filing Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. Self employment tax filing Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. Self employment tax filing Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). Self employment tax filing Para el 28 de febrero. Self employment tax filing   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). Self employment tax filing Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. Self employment tax filing Para las planillas radicadas por vías electrónicas, vea el siguiente tema. Self employment tax filing Para el 31 de marzo. Self employment tax filing  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. Self employment tax filing Sin embargo, puede transmitir un archivo electrónico por medio de Internet. Self employment tax filing Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. Self employment tax filing socialsecurity. Self employment tax filing gov/employer de la SSA para más información. Self employment tax filing Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. Self employment tax filing  Radique el Formulario 941-PR trimestralmente ante el IRS. Self employment tax filing Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. Self employment tax filing No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). Self employment tax filing Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. Self employment tax filing Si es de $500 o menos, traspásela al trimestre siguiente. Self employment tax filing Vea el apartado 10 , para más información. Self employment tax filing Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. Self employment tax filing Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). Self employment tax filing Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. Self employment tax filing Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. Self employment tax filing Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. Self employment tax filing Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). Self employment tax filing Vea los apartados 9 y 10 . Self employment tax filing Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. Self employment tax filing En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). Self employment tax filing Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. Self employment tax filing S. Self employment tax filing Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. Self employment tax filing Contribuciones sobre los ingresos de Puerto Rico. Self employment tax filing   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. Self employment tax filing Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. Self employment tax filing   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. Self employment tax filing Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. Self employment tax filing Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Self employment tax filing   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. Self employment tax filing Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. Self employment tax filing Vea la sección 1. Self employment tax filing 1361-4(a)(7) y la sección 301. Self employment tax filing 7701-2(c)(2)(iv) de los Reglamentos, en inglés. Self employment tax filing Crédito de asistencia para las primas de COBRA. Self employment tax filing   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. Self employment tax filing La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. Self employment tax filing A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). Self employment tax filing Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. Self employment tax filing Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. Self employment tax filing Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. Self employment tax filing   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. Self employment tax filing Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. Self employment tax filing   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. Self employment tax filing La asistencia para mantener la cobertura puede durar hasta 15 meses. Self employment tax filing   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. Self employment tax filing Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. Self employment tax filing irs. Self employment tax filing gov/irb/2009-16_irb/ar09. Self employment tax filing html. Self employment tax filing   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. Self employment tax filing   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. Self employment tax filing El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. Self employment tax filing Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). Self employment tax filing El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). Self employment tax filing En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. Self employment tax filing En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. Self employment tax filing   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. Self employment tax filing En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. Self employment tax filing En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. Self employment tax filing Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. Self employment tax filing Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. Self employment tax filing Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. Self employment tax filing   Para más información, visite IRS. Self employment tax filing gov y escriba “COBRA” en la casilla Search (Buscar). Self employment tax filing La información está disponible en inglés. Self employment tax filing Ayuda para radicar documentos ante la SSA. Self employment tax filing   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. Self employment tax filing Elegibilidad para empleo. Self employment tax filing   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. Self employment tax filing Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). Self employment tax filing Puede obtener el formulario llamando al USCIS al 1-800-870-3676. Self employment tax filing Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. Self employment tax filing uscis. Self employment tax filing gov/espanol. Self employment tax filing Prev  Up  Next   Home   More Online Publications