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Filing An Amended ReturnFiling an amended return 3. Filing an amended return Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Filing an amended return S. Filing an amended return Church Effect of Exclusion Members of the Clergy Income From U. Filing an amended return S. Filing an amended return Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Filing an amended return Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Filing an amended return S. Filing an amended return Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Filing an amended return Who Must Pay Self-Employment Tax? If you are a self-employed U. Filing an amended return S. Filing an amended return citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Filing an amended return The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Filing an amended return You must pay self-employment tax if your net earnings from self-employment are at least $400. Filing an amended return For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Filing an amended return All net earnings are subject to the Medicare portion of the tax. Filing an amended return Employed by a U. Filing an amended return S. Filing an amended return Church If you were employed by a U. Filing an amended return S. Filing an amended return church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Filing an amended return 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Filing an amended return However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Filing an amended return See Publication 517 for more information about church employees and self-employment tax. Filing an amended return Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Filing an amended return Example. Filing an amended return You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Filing an amended return Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Filing an amended return You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Filing an amended return Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Filing an amended return Your U. Filing an amended return S. Filing an amended return self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Filing an amended return You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Filing an amended return You must file Form 4361 to apply for this exemption. Filing an amended return This subject is discussed in further detail in Publication 517. Filing an amended return Income From U. Filing an amended return S. Filing an amended return Possessions If you are a U. Filing an amended return S. Filing an amended return citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Filing an amended return S. Filing an amended return Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Filing an amended return You must pay the self-employment tax whether or not the income is exempt from U. Filing an amended return S. Filing an amended return income taxes (or whether or not you otherwise must file a U. Filing an amended return S. Filing an amended return income tax return). Filing an amended return Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Filing an amended return S. Filing an amended return income tax return. Filing an amended return If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Filing an amended return S. Filing an amended return possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Filing an amended return Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Filing an amended return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Filing an amended return O. Filing an amended return Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Filing an amended return See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Filing an amended return As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Filing an amended return For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Filing an amended return If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Filing an amended return S. Filing an amended return self-employment tax, you should request a certificate of coverage from the U. Filing an amended return S. Filing an amended return Social Security Administration, Office of International Programs. Filing an amended return The certificate will establish your exemption from the foreign social security tax. Filing an amended return Send the request to the: Social Security Administration Office of International Programs P. Filing an amended return O. Filing an amended return Box 17741 Baltimore, MD 21235-7741 Prev Up Next Home More Online Publications
Renting a Home or Apartment
Get the Facts About Renting
A lease is an agreement that outlines the obligations of the owner and the tenants of a house or apartment. It is a legally binding document that courts will generally uphold in legal proceedings, so it is important for you to know the exact terms of the lease agreement before you sign it. Before agreeing to lease a home to you, a landlord may review your credit report, so you may want to get a copy before you start your apartment search. Some things to look for in a lease:
- Clauses that allow the landlord to change the terms of the lease after it is signed
- Requirements/responsibilities of the tenants to do routine repairs such as lawn maintenance, cleaning or notification of repairs
- Restrictions that would prevent you from living normally or comfortably in the home
- Term of the lease and any important dates such as when the rent is due, or garbage pick up days
- Extra fees for parking spaces or storage, garbage collection, and pets
- Information regarding utility providers, how to arrange for service and whether you or the landlord is responsible for those bills.
Read the lease carefully and discuss anything you don't understand or issues you might have. All landlord responsibilities should be clearly stated. Always get a copy of the signed lease to keep in your records. Any clause or terms in the agreement affects ALL parties who sign.
Tenants who lease or rent property are protected against discrimination by The Fair Housing Act. If you think your rights have been violated, you may write a letter or telephone the HUD office nearest you. You have one year after the alleged violation to file a complaint with HUD, but you should file as soon as possible.
Each state has its own tenant rights, laws and protections. Contact HUD for a state-by-state directory. You can also find public housing that is available from the Department of Housing and Urban Development. The agency offers several housing assistance programs for tenants and landlords as well as information of displaced residents.
Ten Tips for Renters
- The best way to win over a prospective landlord is to be prepared by bringing a completed rental application; written references from previous landlords, employers, friends and colleagues; and a current copy of your credit report with you.
- Carefully review all the important conditions of the lease before you sign.
- To avoid disputes or misunderstandings with your landlord, get everything in writing.
- Know your rights to live in a habitable rental unit-and don't give them up.
- Keep communication open with your landlord.
- Ask about your privacy rights before you sign the lease.
- Purchase renter's insurance to cover your valuables.
- Make sure the security deposit refund procedures are spelled out in your lease or rental agreement.
- Learn whether your building and neighborhood are safe, and what you can expect your landlord to do about it if they aren't.
- Know when to fight an eviction notice and when to move. Unless you have the law and provable facts on your side, fighting an eviction notice is usually shortsighted.