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State Tax E File

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State Tax E File

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

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Snapshot of Tax-Exempt Bond Statistics

  • Includes data on "public purpose" (Governmental) bonds, obtained from Form 8038-G, Information Return for Tax-Exempt Governmental Obligations; as well as data on "private-activity" bonds, obtained from Form 8038, Information Return for Tax-Exempt Private Activity Bonds.
  • Analyzes the types of projects financed and the entire issue price of bonds.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 8038-G and 8038, please visit the Tax-Exempt Bonds Studies Metadata page.

 


Statistical Tables

The following tables are available as Microsoft Excel® files.  A free Excel viewer is available for download, if needed.

All Municipal Bonds Reported on Forms 8038, 8038-B, 8038-G, and 8038-TC
 

    Classified by: Bond Type, Year of Issue
    Issue Years: 2010   2009

 

Tax-Exempt Governmental Bonds (Form 8038-G):
 

 All Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Type of Bond, Term, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   1996–2002

1991–1995


 

 Long-Term Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Purpose of Bond, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1991–1995


 

 Long-Term Bonds—Computation of Lendable Proceeds
    Classified by: Selected Purpose of Bond
    Issue Years:

2011   2010    2009    2008   2007   2006   2005   2003–2004   2002

1995


 

 New Money, Long-Term Bonds
    Classified by: Purpose of Bond, Size of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   2002

1995


 

 New Money, Long-Term Bonds
    Classified by: State, Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1995



Tax-Exempt Private-Activity Bonds (Form 8038):
 

 All Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Type of Bond, Term, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   1996–2002

1988–1995


 

  Long-Term Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Purpose of Bond, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1988–1995


 

 Long-Term Bonds—Computation of Lendable Proceeds
     Classified by: Selected Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   2002

1995


 

  New Money, Long-Term Bonds
    Classified by: Purpose of Bond, Size of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   2002

1995


 

  New Money, Long-Term Bonds
    Classified by: State, Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1988–1995


 

Taxable Direct Payment Bonds 

    Classified by: Direct Payment Bond Type, Year of Issue
    Issue Years: 2010   2009

 
    Classified by: Purpose of Bond, Size of Issue
    Issue Years: 2010    2009

 
    Classified by: Selected States of Issue
    Issue Years: 2010    2009

 
 
  Specified Tax Credit Bonds
    Classified by: Selected States of Issue
    Issue Years: 2010


 

Tax Credit Bonds

    Classified by: Type
    Issue Years: 2011   2010

 
 
    Classified by: Tax Credit Bond Type, Size of Issue
    Issue Years: 2009

 
    Classified by: Selected States of Issue
    Issue Years: 2009

SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

 

Return to Tax Stats home page

Page Last Reviewed or Updated: 22-Oct-2013

The State Tax E File

State tax e file Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). State tax e file Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. State tax e file To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. State tax e file Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. State tax e file Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. State tax e file To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. State tax e file Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. State tax e file The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. State tax e file Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. State tax e file It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. State tax e file A periodic review is made to determine whether any additions, deletions, or revisions are needed. State tax e file Some of the terms listed are identified by the abbreviation “P. State tax e file R. State tax e file ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. State tax e file Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. State tax e file , N. State tax e file W. State tax e file , IR-6102 Washington, DC 20224 or electronically to: vto@irs. State tax e file gov Prev  Up  Next   Home   More Online Publications