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2012 Federal Tax Return

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2012 Federal Tax Return

2012 federal tax return 5. 2012 federal tax return   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. 2012 federal tax return This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. 2012 federal tax return For most ministers and church employees, the limit on annual additions is figured without any changes. 2012 federal tax return This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. 2012 federal tax return Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. 2012 federal tax return This chapter will explain the alternative limit and the changes. 2012 federal tax return Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. 2012 federal tax return Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. 2012 federal tax return Total contributions over your lifetime under this choice cannot be more than $40,000. 2012 federal tax return Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. 2012 federal tax return They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. 2012 federal tax return Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. 2012 federal tax return Foreign missionary. 2012 federal tax return   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. 2012 federal tax return   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. 2012 federal tax return   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. 2012 federal tax return You are an employee of a church or convention or association of churches. 2012 federal tax return You are performing services for the church outside the United States. 2012 federal tax return Self-employed minister. 2012 federal tax return   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. 2012 federal tax return Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. 2012 federal tax return Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. 2012 federal tax return Church employees. 2012 federal tax return   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 2012 federal tax return Self-employed minister. 2012 federal tax return   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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The 2012 Federal Tax Return

2012 federal tax return Index A Accounting method Accrual, Accrual Method, Accrual method. 2012 federal tax return Automatic procedures, Automatic change procedures. 2012 federal tax return Cash, Cash Method, Cash method. 2012 federal tax return Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 2012 federal tax return Administrator, Executor or administrator. 2012 federal tax return Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 2012 federal tax return Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 2012 federal tax return Appeal rights, Appeals. 2012 federal tax return Appreciation, Appreciation. 2012 federal tax return Audits, Examinations (audits). 2012 federal tax return Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 2012 federal tax return Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 2012 federal tax return Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 2012 federal tax return Cash discount, Cash discounts. 2012 federal tax return , Cash discounts. 2012 federal tax return Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 2012 federal tax return Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 2012 federal tax return Claim for refund, Refunds. 2012 federal tax return Collection of tax, Collections. 2012 federal tax return Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 2012 federal tax return Condemned property, Condemned property. 2012 federal tax return Consignments, Consignments. 2012 federal tax return Construction allowances, Construction allowances. 2012 federal tax return Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 2012 federal tax return Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 2012 federal tax return Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 2012 federal tax return Disabled access, Disabled access credit (Form 8826). 2012 federal tax return Distilled spirits, Distilled spirits credit (Form 8906). 2012 federal tax return Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 2012 federal tax return How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 federal tax return Investment, Investment credit (Form 3468). 2012 federal tax return Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 2012 federal tax return Low-income housing, Low-income housing credit (Form 8586). 2012 federal tax return New markets, New markets credit (Form 8874). 2012 federal tax return Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 2012 federal tax return Orphan drug, Orphan drug credit (Form 8820). 2012 federal tax return Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 federal tax return Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 federal tax return Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 federal tax return Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 2012 federal tax return Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 2012 federal tax return Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 federal tax return Work opportunity, Work opportunity credit (Form 5884). 2012 federal tax return D Damages, Damages. 2012 federal tax return Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 2012 federal tax return Refund offset against, Offset against debts. 2012 federal tax return Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 2012 federal tax return Business bad debt, Business bad debt. 2012 federal tax return Calendar tax year, Calendar tax year. 2012 federal tax return Cash discount, Cash discounts. 2012 federal tax return , Cash discounts. 2012 federal tax return Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 2012 federal tax return Entertainment expenses, Entertainment expenses. 2012 federal tax return Fair market value, Fair market value. 2012 federal tax return Fiscal tax year, Fiscal tax year. 2012 federal tax return Fringe benefit, Fringe benefits. 2012 federal tax return Local transportation expenses, Local transportation expenses. 2012 federal tax return Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 2012 federal tax return Ordinary expense, Introduction Principal place of business, Principal place of business. 2012 federal tax return Qualified long-term real property, Qualified long-term real property. 2012 federal tax return Qualified real property business debt, Cancellation of qualified real property business debt. 2012 federal tax return Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 2012 federal tax return Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 2012 federal tax return Tax home, Local transportation expenses. 2012 federal tax return Trade discount, Trade discounts. 2012 federal tax return , Cash discounts. 2012 federal tax return Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 2012 federal tax return Depreciation, recapture, Recapture of depreciation. 2012 federal tax return Direct seller, Direct seller. 2012 federal tax return , Real estate agent or direct seller. 2012 federal tax return Disabled access credit, Disabled access credit (Form 8826). 2012 federal tax return Disposition of property Business property, Introduction Installment sale, Installment sales. 2012 federal tax return , Installment sales. 2012 federal tax return Like-kind exchange, Like-kind exchanges. 2012 federal tax return , Like-kind exchanges. 2012 federal tax return , Exchange of like-kind property. 2012 federal tax return Nontaxable exchange, Nontaxable exchanges. 2012 federal tax return Sale of a business, Sale of a business. 2012 federal tax return Distilled spirits credit, Distilled spirits credit (Form 8906). 2012 federal tax return Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 2012 federal tax return Drawing account, Merchandise withdrawn from sale. 2012 federal tax return Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 2012 federal tax return EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 2012 federal tax return Employee benefit programs, Fringe benefits. 2012 federal tax return Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 2012 federal tax return Employment taxes About, Employment Taxes Deduction for, Employment taxes. 2012 federal tax return Entertainment expenses, Entertainment expenses. 2012 federal tax return (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 2012 federal tax return Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 2012 federal tax return Excise taxes About, Excise Taxes Deduction for, Excise taxes. 2012 federal tax return Executor, Executor or administrator. 2012 federal tax return Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 2012 federal tax return Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 2012 federal tax return , Fishing crew member. 2012 federal tax return Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 2012 federal tax return 1099-B (barter), Information returns. 2012 federal tax return 1099-MISC (miscellaneous), Form 1099-MISC. 2012 federal tax return , Information returns. 2012 federal tax return 1128 (change tax year), Change in tax year. 2012 federal tax return 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 2012 federal tax return 2290 (excise tax for heavy trucks), Form 2290. 2012 federal tax return 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 2012 federal tax return 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 2012 federal tax return 4684 (casualty and theft), Casualties and thefts. 2012 federal tax return 4797 (sale of business property), Dispositions of business property and depreciable property. 2012 federal tax return , Condemned property. 2012 federal tax return , Listed property. 2012 federal tax return 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 2012 federal tax return 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 2012 federal tax return 720 (excise tax return), Form 720. 2012 federal tax return 8300 (cash payments over $10,000), Form 8300. 2012 federal tax return 8586 (low-income housing), Low-income housing credit (Form 8586). 2012 federal tax return 8594 (asset acquisition), Sale of a business. 2012 federal tax return 8820 (orphan drug credit), Orphan drug credit (Form 8820). 2012 federal tax return 8824 (like-kind exchange), Like-kind exchanges. 2012 federal tax return , Like-kind exchanges. 2012 federal tax return 8826 (disabled access credit), Disabled access credit (Form 8826). 2012 federal tax return 8829 (business in home), Deduction limit. 2012 federal tax return 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 federal tax return 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 federal tax return 8857 (innocent spouse), Innocent spouse relief. 2012 federal tax return 8874 (new markets credit), New markets credit (Form 8874). 2012 federal tax return 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 2012 federal tax return 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 2012 federal tax return 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 2012 federal tax return 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 2012 federal tax return 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 2012 federal tax return 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 2012 federal tax return , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 2012 federal tax return 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 2012 federal tax return 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 federal tax return 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 2012 federal tax return 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 2012 federal tax return SS-4 (application for EIN), Employer identification number (EIN). 2012 federal tax return SS-5 (application for SSN), Social security number (SSN). 2012 federal tax return W-2 (report wages), Form W-2. 2012 federal tax return W-4 (employee withholding), Employee. 2012 federal tax return W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 2012 federal tax return W-9 (request for TIN), Other payee. 2012 federal tax return Fringe benefits, Fringe benefits. 2012 federal tax return Fuel taxes, Fuel taxes. 2012 federal tax return G Gains and losses, Gains and losses. 2012 federal tax return General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 2012 federal tax return Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 2012 federal tax return Husband and wife business, Business owned and operated by spouses. 2012 federal tax return I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 2012 federal tax return Gains and losses, Gains and losses. 2012 federal tax return Kickbacks, Kickbacks. 2012 federal tax return Kinds of income, Kinds of Income Lost income payments, Lost income payments. 2012 federal tax return Other, Other Income Paid to a third party, Income paid to a third party. 2012 federal tax return Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 2012 federal tax return Recapture of depreciation, Recapture of depreciation. 2012 federal tax return Recovery of items previously deducted, Recovery of items previously deducted. 2012 federal tax return Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 2012 federal tax return Income tax About, Income Tax Deduction for, Income taxes. 2012 federal tax return How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 2012 federal tax return Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 2012 federal tax return , Employment Taxes, Sole proprietor or independent contractor. 2012 federal tax return Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2012 federal tax return Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 2012 federal tax return Installment sales, Installment sales. 2012 federal tax return Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 2012 federal tax return Prepayment, Prepayment. 2012 federal tax return Proceeds, Insurance proceeds. 2012 federal tax return Self-employed health, Self-employed health insurance deduction. 2012 federal tax return Insurance agent Former, Insurance agent, former. 2012 federal tax return Retired, Insurance agent, retired. 2012 federal tax return Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 2012 federal tax return K Kickbacks, Kickbacks. 2012 federal tax return , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 2012 federal tax return Lease cancellation payments, Lease cancellation payments. 2012 federal tax return Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 2012 federal tax return , Exchange of like-kind property. 2012 federal tax return Limited liability company, Limited liability company (LLC). 2012 federal tax return Listed property, Listed property. 2012 federal tax return Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 2012 federal tax return Lodging, Meals and lodging. 2012 federal tax return Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 2012 federal tax return Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 2012 federal tax return Low-income housing credit, Low-income housing credit (Form 8586). 2012 federal tax return M Meals, Meals and lodging. 2012 federal tax return (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 2012 federal tax return Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 2012 federal tax return N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 2012 federal tax return Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 federal tax return Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 federal tax return Nonbusiness bad debt, Nonbusiness bad debts. 2012 federal tax return Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 2012 federal tax return Nondeductible insurance premiums, Nondeductible premiums. 2012 federal tax return Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 2012 federal tax return Not income Appreciation, Appreciation. 2012 federal tax return Consignments, Consignments. 2012 federal tax return Constructions allowances, Construction allowances. 2012 federal tax return Exchange of like-kind property, Exchange of like-kind property. 2012 federal tax return Leasehold improvements, Leasehold improvements. 2012 federal tax return Loans, Loans. 2012 federal tax return Sales tax, Sales tax. 2012 federal tax return Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 2012 federal tax return , Notary public. 2012 federal tax return O Occupations, selected Administrator, Executor or administrator. 2012 federal tax return Direct seller, Direct seller. 2012 federal tax return , Real estate agent or direct seller. 2012 federal tax return Executor, Executor or administrator. 2012 federal tax return Fishing crew member, Fishing crew member. 2012 federal tax return Insurance agent, former, Insurance agent, former. 2012 federal tax return Insurance agent, retired, Insurance agent, retired. 2012 federal tax return Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 federal tax return Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 federal tax return Notary public, Notary public. 2012 federal tax return Public official, Public official. 2012 federal tax return Real estate agent, Real estate agent or direct seller. 2012 federal tax return Securities dealer, Securities dealer. 2012 federal tax return Securities trader, Securities trader. 2012 federal tax return Office in the home, Office in the home. 2012 federal tax return (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 2012 federal tax return P Parking fees, Parking fees and tolls. 2012 federal tax return Partners, husband and wife, Business owned and operated by spouses. 2012 federal tax return Pay, kinds of, Kinds of pay. 2012 federal tax return Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 2012 federal tax return Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 2012 federal tax return Failure to file information returns, Penalties. 2012 federal tax return Failure to furnish correct payee statements, Penalties. 2012 federal tax return Underpayment of tax, Penalty for underpayment of tax. 2012 federal tax return Waiver of, Waiver of penalties. 2012 federal tax return Pension plans, Pension Plans Personal property tax, Personal property tax. 2012 federal tax return Prepaid expense Extends useful life, Prepayment. 2012 federal tax return Rent, Rent paid in advance. 2012 federal tax return Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 2012 federal tax return Public official, Public official. 2012 federal tax return Punitive damages, Punitive damages. 2012 federal tax return Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 federal tax return Qualified real property business debt, Qualified real property business debt. 2012 federal tax return R Real estate Agent, Real estate agent or direct seller. 2012 federal tax return Dealer, Real estate dealer. 2012 federal tax return Rent, Real Estate Rents Taxes, Real estate taxes. 2012 federal tax return Recovery of items previously deducted, Recovery of items previously deducted. 2012 federal tax return Refund Inquiries, Refund inquiries. 2012 federal tax return Offsets against debts, Offset against debts. 2012 federal tax return Related persons Unreasonable rent, Unreasonable rent. 2012 federal tax return Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 federal tax return Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 2012 federal tax return Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 2012 federal tax return Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 2012 federal tax return Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 2012 federal tax return Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 2012 federal tax return Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 2012 federal tax return Child employed by parent, Child employed by parent. 2012 federal tax return Church employee, Church employee. 2012 federal tax return Community property income, Community Property Income Deduction for, Self-employment tax. 2012 federal tax return Earning credits, Earning credits in 2013 and 2014. 2012 federal tax return Effects of using an optional method, Effects of using an optional method. 2012 federal tax return Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 2012 federal tax return Gain or loss, Gain or Loss Government employee, State or local government employee. 2012 federal tax return , Foreign government or international organization employee. 2012 federal tax return Joint return, Joint return. 2012 federal tax return Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 2012 federal tax return Subject to, Maximum earnings subject to self-employment tax. 2012 federal tax return Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 2012 federal tax return Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 2012 federal tax return Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 2012 federal tax return Regular method, Regular Method Residing abroad, U. 2012 federal tax return S. 2012 federal tax return citizen or resident alien residing abroad. 2012 federal tax return Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 2012 federal tax return Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 2012 federal tax return Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 2012 federal tax return Property, Section 179 property. 2012 federal tax return Securities Dealer, Securities dealer. 2012 federal tax return Trader, Securities trader. 2012 federal tax return Self-employed health insurance deduction, Self-employed health insurance deduction. 2012 federal tax return Self-employment tax (see SE tax) Settlement payments, Settlement payments. 2012 federal tax return Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 2012 federal tax return Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 2012 federal tax return Social security coverage, Social security coverage. 2012 federal tax return Social security number (SSN), Social security number (SSN). 2012 federal tax return Sole proprietor, Sole proprietor. 2012 federal tax return , Sole proprietor or independent contractor. 2012 federal tax return Sport utility vehicle, Section 179 deduction. 2012 federal tax return Standard mileage rate, Standard mileage rate. 2012 federal tax return For 2011, What's New for 2013 Statutory employee, Statutory employee. 2012 federal tax return Suggestions for publication, Comments and suggestions. 2012 federal tax return SUV, Section 179 deduction. 2012 federal tax return T Tax home, Local transportation expenses. 2012 federal tax return , Travel expenses. 2012 federal tax return Tax preparation fees, Tax preparation fees. 2012 federal tax return Tax refund Claim for, Refunds. 2012 federal tax return Offset against debts, Offset against debts. 2012 federal tax return Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 2012 federal tax return Change in, Change in tax year. 2012 federal tax return Fiscal, Fiscal tax year. 2012 federal tax return Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 2012 federal tax return Excise, Excise Taxes, Excise taxes. 2012 federal tax return Fuel, Fuel taxes. 2012 federal tax return Income, Income Tax, Income taxes. 2012 federal tax return Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 federal tax return Personal property, Personal property tax. 2012 federal tax return Real estate, Real estate taxes. 2012 federal tax return Sales, Sales tax. 2012 federal tax return Self-employment, Self-Employment (SE) Tax, Self-employment tax. 2012 federal tax return Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 2012 federal tax return Tolls, Parking fees and tolls. 2012 federal tax return Trade discount, Trade discounts. 2012 federal tax return , Trade discounts. 2012 federal tax return Trade or business, Trade or business. 2012 federal tax return Trailer park owner, Trailer park owner. 2012 federal tax return Transportation expenses, Local transportation expenses. 2012 federal tax return Travel expenses, Travel expenses. 2012 federal tax return U Underpayment of tax penalty, Penalty for underpayment of tax. 2012 federal tax return Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 2012 federal tax return Prev  Up     Home   More Online Publications