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Self Employment Tax

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Self Employment Tax

Self employment tax 16. Self employment tax   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Self employment tax The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Self employment tax The National Office of the IRS issues rulings on those matters. Self employment tax A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Self employment tax There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Self employment tax There is a fee for most types of determination letters and rulings. Self employment tax For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Self employment tax Prev  Up  Next   Home   More Online Publications
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Businesses with Employees

As a business owner, when another person performs work for you, you must first correctly classify that person as an independent contractor or employee.

If the person is an independent contractor, refer to Forms and Associated Taxes for Independent Contractors for your tax responsibilities.

If the person is classified as an employee you must have an Employer Identification Number (EIN). Your tax responsibilities include withholding, depositing, reporting, and paying employment taxes. You must also give certain forms to your employees, they must give certain forms to you, and you must send certain forms to the IRS and SSA.

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Page Last Reviewed or Updated: 10-Sep-2013

The Self Employment Tax

Self employment tax Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Self employment tax Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Self employment tax Simplified Method to be used, Who must use the Simplified Method. Self employment tax 5% owners, 5% owners. Self employment tax A Age 70, Age 70½. Self employment tax Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Self employment tax Defined, Annuity. Self employment tax Fixed-period, Fixed-period annuities. Self employment tax , Fixed-period annuity. Self employment tax Guaranteed payments, Guaranteed payments. Self employment tax Joint and survivor annuities, Joint and survivor annuities. Self employment tax Minimum distributions from, Minimum distributions from an annuity plan. Self employment tax Payments under, Annuity payments. Self employment tax Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Self employment tax Rollovers, Annuity contracts. Self employment tax (see also Rollovers) Single-life, Annuities for a single life. Self employment tax , Single-life annuity. Self employment tax Starting date of, Annuity starting date defined. Self employment tax , Who must use the Simplified Method. Self employment tax , Annuity starting before November 19, 1996. Self employment tax , Annuity starting date. Self employment tax Before November 19, 1996, Annuity starting before November 19, 1996. Self employment tax Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Self employment tax Variable annuities, Variable annuities. Self employment tax , Variable Annuities, Death benefits. Self employment tax Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Self employment tax Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Self employment tax D Death benefits, Death benefits. Self employment tax Death of employee, Distributions after the employee's death. Self employment tax , Survivors of employees. Self employment tax Death of retiree, Survivors of retirees. Self employment tax Deductible voluntary employee contributions, Deductible voluntary employee contributions. Self employment tax Defined contribution plans, Defined contribution plan. Self employment tax Designated Roth accounts Costs, Designated Roth accounts. Self employment tax Defined, Designated Roth account. Self employment tax Qualified distributions, Designated Roth accounts. Self employment tax Rollovers, Designated Roth accounts. Self employment tax Disability pensions, Disability pensions. Self employment tax , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Self employment tax Early distributions and penalty tax, Payment to you option. Self employment tax , Tax on Early Distributions Employer securities, Distributions of employer securities. Self employment tax Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Self employment tax , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Self employment tax Qualified reservist, Qualified reservist distributions. Self employment tax U. Self employment tax S. Self employment tax savings bonds, Distribution of U. Self employment tax S. Self employment tax savings bonds. Self employment tax Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Self employment tax , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Self employment tax Estate tax, Reduction for federal estate tax. Self employment tax Deduction, Estate tax deduction. Self employment tax Estimated tax, Estimated tax. Self employment tax Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Self employment tax F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Self employment tax S. Self employment tax savings bonds. Self employment tax Fixed-period annuities, Fixed-period annuities. Self employment tax , Fixed-period annuity. Self employment tax Foreign employment contributions, Foreign employment contributions. Self employment tax Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Self employment tax Form 1040/1040A Rollovers, How to report. Self employment tax Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Self employment tax Form 1099-INT U. Self employment tax S. Self employment tax savings bonds distributions, Distribution of U. Self employment tax S. Self employment tax savings bonds. Self employment tax Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Self employment tax Exceptions to tax, Exceptions to tax. Self employment tax Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Self employment tax Rollovers, How to report. Self employment tax Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Self employment tax Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Self employment tax Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Self employment tax Form RRB-1099-R, Form RRB-1099-R. Self employment tax Form W-4P Withholding from retirement plan payments, Choosing no withholding. Self employment tax , Nonperiodic distributions. Self employment tax Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Self employment tax Frozen deposits, Frozen deposits. Self employment tax Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Self employment tax Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Self employment tax H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Self employment tax I In-plan Roth rollovers, In-plan Roth rollovers. Self employment tax Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Self employment tax Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Self employment tax J Joint and survivor annuities, Joint and survivor annuities. Self employment tax L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Self employment tax Lump-sum distributions, Distributions of employer securities. Self employment tax , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Self employment tax Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Self employment tax Multiple-lives annuities, Multiple-lives annuity. Self employment tax N Net Investment Income Tax, Net investment income tax. Self employment tax , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Self employment tax Deferring tax on, Distributions of employer securities. Self employment tax Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Self employment tax Loans treated as distributions from, Effect on investment in the contract. Self employment tax Nonresident aliens Railroad retirement, Nonresident aliens. Self employment tax P Partial rollovers, Partial rollovers. Self employment tax Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Self employment tax Disability pensions, Disability pensions. Self employment tax , Disability Pensions Types of, Types of pensions and annuities. Self employment tax Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Self employment tax Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Self employment tax , Qualified domestic relations order (QDRO). Self employment tax Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Self employment tax Qualified employee annuities Defined, Qualified employee annuity. Self employment tax Simplified Method to be used, Who must use the Simplified Method. Self employment tax Qualified employee plans Defined, Qualified employee plan. Self employment tax Simplified Method to be used, Who must use the Simplified Method. Self employment tax Qualified plans, Who must use the General Rule. Self employment tax (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Self employment tax Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Self employment tax Rollovers, Qualified retirement plan. Self employment tax Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Self employment tax R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Self employment tax Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Reemployment, Reemployment. Self employment tax Related employers and related plans, Related employers and related plans. Self employment tax Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Self employment tax Required beginning date, Required beginning date. Self employment tax Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Self employment tax Retirement bonds, Retirement bonds. Self employment tax Rollovers, Rollovers, Choosing the right option. Self employment tax 20% tax rate on distribution, Eligible rollover distribution. Self employment tax Comparison of direct payment vs. Self employment tax direct rollover (Table 1), Choosing the right option. Self employment tax Direct rollover to another qualified plan, Eligible rollover distribution. Self employment tax , Direct rollover option. Self employment tax In-plan Roth, In-plan Roth rollovers. Self employment tax Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Self employment tax Nontaxable amounts, Rollover of nontaxable amounts. Self employment tax Notice to recipients of eligible rollover distribution, Written explanation to recipients. Self employment tax Property and cash distributed, Property and cash distributed. Self employment tax Roth IRAs, Rollovers to Roth IRAs. Self employment tax Substitution of other property, Rollovers of property. Self employment tax Surviving spouse making, Rollover by surviving spouse. Self employment tax S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Self employment tax Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Self employment tax How to use, How to use the Simplified Method. Self employment tax Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Self employment tax Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Self employment tax Single-life annuities, Annuities for a single life. Self employment tax , Single-life annuity. Self employment tax Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Self employment tax Surviving spouse Distribution rules for, Distributions after the employee's death. Self employment tax Rollovers by, Rollover by surviving spouse. Self employment tax T Tables Comparison of direct payment vs. Self employment tax direct rollover (Table 1), Choosing the right option. Self employment tax Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Self employment tax Ten percent tax for early withdrawal, Payment to you option. Self employment tax , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Self employment tax Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Self employment tax S. Self employment tax savings bonds Distribution of, Distribution of U. Self employment tax S. Self employment tax savings bonds. Self employment tax V Variable annuities, Variable annuities. Self employment tax , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Self employment tax W Withdrawals, Withdrawals. Self employment tax Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Self employment tax Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Self employment tax 20% of eligible rollover, Withholding requirements. Self employment tax , Payment to you option. Self employment tax , 20% Mandatory withholding. Self employment tax Periodic payments, Periodic payments. Self employment tax Railroad retirement, Tax withholding. Self employment tax Worksheets Simplified Method, How to use the Simplified Method. Self employment tax Worksheet A, illustrated, Worksheet A. Self employment tax Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Self employment tax Simplified Method Prev  Up     Home   More Online Publications