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How To File Your State Taxes

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How To File Your State Taxes

How to file your state taxes 12. How to file your state taxes   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. How to file your state taxes Name change. How to file your state taxes Penalty for underpayment of estimated tax. How to file your state taxes Who Must Pay Self-Employment Tax?Limited partner. How to file your state taxes Community property. How to file your state taxes Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. How to file your state taxes  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. How to file your state taxes 4% to 12. How to file your state taxes 4%. How to file your state taxes The Medicare part of the tax remains at 2. How to file your state taxes 9%. How to file your state taxes As a result, the self-employment tax is increased from 13. How to file your state taxes 3% to 15. How to file your state taxes 3%. How to file your state taxes Additional Medicare Tax. How to file your state taxes . How to file your state taxes  For tax years beginning in 2013, a 0. How to file your state taxes 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. How to file your state taxes Use Form 8959, Additional Medicare Tax, to figure this tax. How to file your state taxes For more information, see the Instructions for Form 8959. How to file your state taxes Maximum net earnings. How to file your state taxes  The maximum net self-employment earnings subject to the social security part (12. How to file your state taxes 4%) of the self-employment tax increased to $113,700 for 2013. How to file your state taxes There is no maximum limit on earnings subject to the Medicare part (2. How to file your state taxes 9%). How to file your state taxes What's New for 2014 Maximum net earnings. How to file your state taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. How to file your state taxes Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. How to file your state taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. How to file your state taxes You usually have to pay SE tax if you are self-employed. How to file your state taxes You are usually self-employed if you operate your own farm on land you either own or rent. How to file your state taxes You have to figure SE tax on Schedule SE (Form 1040). How to file your state taxes Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. How to file your state taxes See chapter 13 for information on employment taxes. How to file your state taxes Self-employment tax rate. How to file your state taxes   For tax years beginning in 2013, the self-employment tax rate is 15. How to file your state taxes 3%. How to file your state taxes The rate consists of two parts: 12. How to file your state taxes 4% for social security (old-age, survivors, and disability insurance) and 2. How to file your state taxes 9% for Medicare (hospital insurance). How to file your state taxes Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. How to file your state taxes S. How to file your state taxes Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. How to file your state taxes S. How to file your state taxes Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. How to file your state taxes See chapter 16 for information about getting publications and forms. How to file your state taxes Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. How to file your state taxes Your payments of SE tax contribute to your coverage under the social security system. How to file your state taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. How to file your state taxes How to become insured under social security. How to file your state taxes   You must be insured under the social security system before you begin receiving social security benefits. How to file your state taxes You are insured if you have the required number of credits (also called quarters of coverage). How to file your state taxes Earning credits in 2013. How to file your state taxes   You can earn a maximum of four credits per year. How to file your state taxes For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. How to file your state taxes You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. How to file your state taxes It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. How to file your state taxes For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. How to file your state taxes socialsecurity. How to file your state taxes gov. How to file your state taxes Making false statements to get or to increase social security benefits may subject you to penalties. How to file your state taxes The Social Security Administration (SSA) time limit for posting self-employment earnings. How to file your state taxes   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. How to file your state taxes    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. How to file your state taxes The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. How to file your state taxes How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). How to file your state taxes This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. How to file your state taxes An ITIN does not entitle you to social security benefits. How to file your state taxes Obtaining an ITIN does not change your immigration or employment status under U. How to file your state taxes S. How to file your state taxes law. How to file your state taxes Obtaining a social security number. How to file your state taxes   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. How to file your state taxes The application is also available in Spanish. How to file your state taxes You can get this form at any Social Security office or by calling 1-800-772-1213. How to file your state taxes    You can also download Form SS-5 from the Social Security Administration website at  www. How to file your state taxes socialsecurity. How to file your state taxes gov. How to file your state taxes   If you have a social security number from the time you were an employee, you must use that number. How to file your state taxes Do not apply for a new one. How to file your state taxes Replacing a lost social security card. How to file your state taxes   If you have a number but lost your card, file Form SS-5. How to file your state taxes You will get a new card showing your original number, not a new number. How to file your state taxes Name change. How to file your state taxes   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. How to file your state taxes Obtaining an individual taxpayer identification number. How to file your state taxes   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. How to file your state taxes To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. How to file your state taxes You can get this form by calling 1-800-829-3676. How to file your state taxes For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. How to file your state taxes Form W-7 and Publication 1915 are also available in Spanish. How to file your state taxes    You can also download Form W-7 from the IRS website at IRS. How to file your state taxes gov. How to file your state taxes Paying estimated tax. How to file your state taxes   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. How to file your state taxes You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. How to file your state taxes Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. How to file your state taxes   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. How to file your state taxes For more information about estimated tax for farmers, see chapter 15. How to file your state taxes Penalty for underpayment of estimated tax. How to file your state taxes   You may have to pay a penalty if you do not pay enough estimated tax by its due date. How to file your state taxes Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. How to file your state taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. How to file your state taxes Aliens. How to file your state taxes   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. How to file your state taxes S. How to file your state taxes citizens. How to file your state taxes Nonresident aliens are not subject to self-employment tax. How to file your state taxes 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. How to file your state taxes S. How to file your state taxes residents for self-employment tax purposes. How to file your state taxes For more information on aliens, see Publication 519, U. How to file your state taxes S. How to file your state taxes Tax Guide for Aliens. How to file your state taxes Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. How to file your state taxes A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. How to file your state taxes Share farmer. How to file your state taxes   You are a self-employed farmer under an income-sharing arrangement if both the following apply. How to file your state taxes You produce a crop or raise livestock on land belonging to another person. How to file your state taxes Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. How to file your state taxes Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. How to file your state taxes   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. How to file your state taxes This will depend on whether the landowner has the right to direct or control your performance of services. How to file your state taxes Example. How to file your state taxes A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. How to file your state taxes Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. How to file your state taxes The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. How to file your state taxes The share farmer is provided a house in which to live. How to file your state taxes The landowner and the share farmer decide on a cropping plan. How to file your state taxes The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. How to file your state taxes The tax treatment of the landowner is discussed later under Landlord Participation in Farming. How to file your state taxes Contract farming. How to file your state taxes   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. How to file your state taxes Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. How to file your state taxes 4-H Club or FFA project. How to file your state taxes   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. How to file your state taxes Report the net income as “Other income” on line 21 of Form 1040. How to file your state taxes If necessary, attach a statement showing the gross income and expenses. How to file your state taxes The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. How to file your state taxes Such a project is generally not considered a trade or business. How to file your state taxes Partners in a partnership. How to file your state taxes   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. How to file your state taxes Limited partner. How to file your state taxes   If you are a limited partner, your partnership income is generally not subject to SE tax. How to file your state taxes However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). How to file your state taxes Business Owned and Operated by Spouses. How to file your state taxes   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. How to file your state taxes You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. How to file your state taxes Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. How to file your state taxes Qualified joint venture. How to file your state taxes   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. How to file your state taxes For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. How to file your state taxes   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. How to file your state taxes Each of you must file a separate Schedule F and a separate Schedule SE. How to file your state taxes For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). How to file your state taxes Spouse employee. How to file your state taxes   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. How to file your state taxes For more information about employment taxes, see chapter 13. How to file your state taxes Community property. How to file your state taxes   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. How to file your state taxes Do not treat any of your share as self-employment earnings of your spouse. How to file your state taxes Figuring Self-Employment Earnings Farmer. How to file your state taxes   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. How to file your state taxes Partnership income or loss. How to file your state taxes   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). How to file your state taxes Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). How to file your state taxes Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). How to file your state taxes   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. How to file your state taxes   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. How to file your state taxes   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). How to file your state taxes   For general information on partnerships, see Publication 541. How to file your state taxes More than one business. How to file your state taxes   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. How to file your state taxes A loss from one business reduces your profit from another business. How to file your state taxes However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. How to file your state taxes Community property. How to file your state taxes   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. How to file your state taxes Lost income payments. How to file your state taxes   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. How to file your state taxes These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. How to file your state taxes Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). How to file your state taxes A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. How to file your state taxes Gain or loss. How to file your state taxes   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. How to file your state taxes It does not matter whether the disposition is a sale, exchange, or involuntary conversion. How to file your state taxes For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. How to file your state taxes Investment property. How to file your state taxes Depreciable property or other fixed assets used in your trade or business. How to file your state taxes Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. How to file your state taxes Unharvested standing crops sold with land held more than 1 year. How to file your state taxes Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. How to file your state taxes   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. How to file your state taxes For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. How to file your state taxes Wages and salaries. How to file your state taxes   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. How to file your state taxes   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. How to file your state taxes Retired partner. How to file your state taxes   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. How to file your state taxes The retired partner performs no services for the partnership during the year. How to file your state taxes The retired partner is owed only the retirement payments. How to file your state taxes The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. How to file your state taxes The payments to the retired partner are lifelong periodic payments. How to file your state taxes Conservation Reserve Program (CRP) payments. How to file your state taxes   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. How to file your state taxes You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. How to file your state taxes Cost share payments you receive may qualify for the costsharing exclusion. How to file your state taxes See Cost-Sharing Exclusion (Improvements), above. How to file your state taxes CRP payments are reported to you on Form 1099G. How to file your state taxes Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. How to file your state taxes See the instructions for Schedule SE (Form 1040). How to file your state taxes Self-employed health insurance deduction. How to file your state taxes   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). How to file your state taxes Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. How to file your state taxes However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. How to file your state taxes Crop shares. How to file your state taxes   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. How to file your state taxes Feeding such crop shares to livestock is considered using them. How to file your state taxes Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. How to file your state taxes Material participation for landlords. How to file your state taxes   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. How to file your state taxes You do at least three of the following. How to file your state taxes Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. How to file your state taxes Furnish at least half the tools, equipment, and livestock used in the production activities. How to file your state taxes Advise or consult with your tenant. How to file your state taxes Inspect the production activities periodically. How to file your state taxes You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. How to file your state taxes You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. How to file your state taxes You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. How to file your state taxes These tests may be used as general guides for determining whether you are a material participant. How to file your state taxes Example. How to file your state taxes Drew Houston agrees to produce a crop on J. How to file your state taxes Clarke's cotton farm, with each receiving half the proceeds. How to file your state taxes Clarke advises Houston when to plant, spray, and pick the cotton. How to file your state taxes During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. How to file your state taxes Houston furnishes all labor needed to grow and harvest the crop. How to file your state taxes The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. How to file your state taxes The income Clarke receives from his cotton farm is included in his self-employment earnings. How to file your state taxes Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. How to file your state taxes The regular method. How to file your state taxes The farm optional method. How to file your state taxes The nonfarm optional method. How to file your state taxes You must use the regular method unless you are eligible to use one or both of the optional methods. How to file your state taxes See Figure 12-1 , shown later. How to file your state taxes Figure 12-1. How to file your state taxes Can I Use the Optional Methods? Please click here for the text description of the image. How to file your state taxes Figure 12–1. How to file your state taxes Can I Use the Optional Methods? 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. How to file your state taxes You want to receive credit for social security benefit coverage. How to file your state taxes You incurred child or dependent care expenses for which you could claim a credit. How to file your state taxes (An optional method may increase your earned income, which could increase your credit. How to file your state taxes ) You are entitled to the earned income credit. How to file your state taxes (An optional method may increase your earned income, which could increase your credit. How to file your state taxes ) You are entitled to the additional child tax credit. How to file your state taxes (An optional method may increase your earned income, which could increase your credit. How to file your state taxes ) Effects of using an optional method. How to file your state taxes   Using an optional method could increase your SE tax. How to file your state taxes Paying more SE tax may result in you getting higher social security disability or retirement benefits. How to file your state taxes   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 SE tax or no SE tax using the regular method. How to file your state taxes   The optional methods may be used only to figure your SE tax. How to file your state taxes To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. How to file your state taxes Regular Method Multiply your total self-employment earnings by 92. How to file your state taxes 35% (. How to file your state taxes 9235) to get your net earnings under the regular method. How to file your state taxes See Short Schedule SE, line 4, or Long Schedule SE, line 4a. How to file your state taxes Net earnings figured using the regular method are also called “actual net earnings. How to file your state taxes ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. How to file your state taxes You can use this method if you meet either of the following tests. How to file your state taxes Your gross farm income is $6,960 or less. How to file your state taxes Your net farm profits are less than $5,024. How to file your state taxes Gross farm income. How to file your state taxes   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). How to file your state taxes Net farm profits. How to file your state taxes   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). How to file your state taxes 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. How to file your state taxes For more information, see Partnership income or loss , earlier. How to file your state taxes Figuring farm net earnings. How to file your state taxes   If you meet either of the two tests explained above, use Table 12-1. How to file your state taxes Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. How to file your state taxes Table 12-1. How to file your state taxes Figuring Farm Net Earnings IF your gross farm income  is. How to file your state taxes . How to file your state taxes . How to file your state taxes THEN your net earnings are equal to. How to file your state taxes . How to file your state taxes . How to file your state taxes $6,960 or less Two-thirds of your gross farm income. How to file your state taxes More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. How to file your state taxes   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. How to file your state taxes Your actual net earnings are your net earnings figured using the regular method, explained earlier. How to file your state taxes Example. How to file your state taxes Your gross farm income is $540 and your net farm profit is $460. How to file your state taxes Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. How to file your state taxes 35% of $460). How to file your state taxes You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. How to file your state taxes Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. How to file your state taxes If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. How to file your state taxes You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. How to file your state taxes For more information about the nonfarm optional method, see Publication 334. How to file your state taxes You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. How to file your state taxes Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. How to file your state taxes You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. How to file your state taxes If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. How to file your state taxes Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. How to file your state taxes Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. How to file your state taxes Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. How to file your state taxes However, certain taxpayers must use Section B–Long Schedule SE. How to file your state taxes Use the chart on page 1 of Schedule SE to find out which one to use. How to file your state taxes 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. How to file your state taxes Deduction for employer-equivalent portion of self-employment tax. How to file your state taxes   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. How to file your state taxes This deduction only affects your income tax. How to file your state taxes It does not affect either your net earnings from self-employment or your SE tax. How to file your state taxes   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. How to file your state taxes Joint return. How to file your state taxes   Even if you file a joint return, you cannot file a joint Schedule SE. How to file your state taxes This is true whether one spouse or both spouses have self-employment earnings. How to file your state taxes Your spouse is not considered self-employed just because you are. How to file your state taxes If both of you have self-employment earnings, each of you must complete a separate Schedule SE. How to file your state taxes 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. How to file your state taxes Attach both schedules to the joint return. How to file your state taxes If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . How to file your state taxes Prev  Up  Next   Home   More Online Publications
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Estate and Gift Taxes

Estate Tax
The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death.

Frequently Asked Questions on Estate Taxes
Find some of the more common questions dealing with basic estate tax issues.

Gift Tax
If you give someone money or property during your life, you may be subject to federal gift tax.

Frequently Asked Questions on Gift Taxes
Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated.

Filing Estate and Gift Tax Returns
Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help.

What's New - Estate and Gift Tax
Stay up to date with the tax law changes related to estate and gift taxes.

References/Related Topics

Page Last Reviewed or Updated: 29-Jan-2014

The How To File Your State Taxes

How to file your state taxes Index Symbols 10% owners, Ten-percent owners. How to file your state taxes 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). How to file your state taxes A Acceptance agent, Unexpected payment. How to file your state taxes Accounts, offshore, Offshore accounts. How to file your state taxes Alien Illegal, Illegal aliens. How to file your state taxes Nonresident, Nonresident alien. How to file your state taxes Resident, Resident alien. How to file your state taxes Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. How to file your state taxes Allocation information, Failure to provide allocation information. How to file your state taxes American Samoa, U. How to file your state taxes S. How to file your state taxes Virgin Islands and American Samoa corporations. 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How to file your state taxes Employer, Employer. How to file your state taxes F Federal unemployment tax, Federal unemployment tax (FUTA). How to file your state taxes Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. How to file your state taxes Financial institutions, Branches of financial institutions. How to file your state taxes FIRPTA withholding, U. How to file your state taxes S. How to file your state taxes real property interest. How to file your state taxes , U. How to file your state taxes S. How to file your state taxes Real Property Interest Fiscally transparent entity, Fiscally transparent entity. How to file your state taxes Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. How to file your state taxes 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. How to file your state taxes S. How to file your state taxes branches of foreign banks and foreign insurance companies. How to file your state taxes , Income paid to U. How to file your state taxes S. How to file your state taxes branch of foreign bank or insurance company. How to file your state taxes Charitable organizations, Other foreign organizations, associations, and charitable institutions. How to file your state taxes Corporations, Foreign corporations. How to file your state taxes Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. How to file your state taxes S. How to file your state taxes branches of foreign banks and foreign insurance companies. How to file your state taxes , Income paid to U. How to file your state taxes S. How to file your state taxes branch of foreign bank or insurance company. 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How to file your state taxes Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to file your state taxes , Form W-2. How to file your state taxes W-4, Alternate withholding procedure. How to file your state taxes , Form W-4, Employee's Withholding Allowance Certificate. How to file your state taxes , Withholding exemptions. How to file your state taxes , Special instructions for Form W-4. How to file your state taxes W-7, U. How to file your state taxes S. How to file your state taxes Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. How to file your state taxes W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. How to file your state taxes W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. How to file your state taxes S. How to file your state taxes Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). How to file your state taxes G Gambling winnings, Gambling winnings (Income Code 28). How to file your state taxes Graduated rates, Graduated rates. How to file your state taxes Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. How to file your state taxes Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. How to file your state taxes Guam, Guam or Northern Mariana Islands corporations. How to file your state taxes H Help (see Tax help) I Identification number, taxpayer, U. How to file your state taxes S. How to file your state taxes Taxpayer Identification Numbers, Identification numbers. How to file your state taxes Illegal aliens, Illegal aliens. 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How to file your state taxes S. How to file your state taxes corporations — general (Income Code 6). How to file your state taxes 07, Dividends qualifying for direct dividend rate (Income Code 7). How to file your state taxes 08, Dividends paid by foreign corporations (Income Code 8). How to file your state taxes 09, Capital gains (Income Code 9). How to file your state taxes 10, Industrial royalties (Income Code 10). How to file your state taxes 11, Motion picture or television copyright royalties (Income Code 11). How to file your state taxes 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). How to file your state taxes 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). How to file your state taxes 17, Pay for dependent personal services (Income Code 17). How to file your state taxes 18, Pay for teaching (Income Code 18). How to file your state taxes 19, Pay during studying and training (Income Code 19). How to file your state taxes 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). How to file your state taxes 29, Interest on deposits (Income Code 29). How to file your state taxes 30, Original issue discount (Income Code 30). How to file your state taxes 50, Other income (Income Code 50). How to file your state taxes Independent personal services Defined, Pay for independent personal services (Income Code 16). How to file your state taxes Exempt from withholding, Pay for independent personal services (Income Code 16). How to file your state taxes , 30% rate. How to file your state taxes India, Students and business apprentices from India. 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How to file your state taxes NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. How to file your state taxes Obligations: Not in registered form, Obligations not in registered form. How to file your state taxes Offshore accounts, Offshore accounts. How to file your state taxes Original issue discount, Original issue discount (Income Code 30). How to file your state taxes Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. How to file your state taxes Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. How to file your state taxes Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 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How to file your state taxes Social security, Social security and Medicare tax. How to file your state taxes Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. How to file your state taxes T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. How to file your state taxes Dependent personal services, Tax treaties. How to file your state taxes Entertainers and athletes, Tax treaties. How to file your state taxes Gains, Tax treaties. How to file your state taxes Gambling winnings, Tax treaties. How to file your state taxes Independent personal services, Tax treaties. How to file your state taxes Student, Tax treaties. How to file your state taxes Students and trainees, Tax treaties. How to file your state taxes Tables, Tax Treaty Tables Teaching, Tax treaties. 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How to file your state taxes S. How to file your state taxes Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to file your state taxes U. How to file your state taxes S. How to file your state taxes territorial limits, Territorial limits. How to file your state taxes U. How to file your state taxes S. How to file your state taxes Virgin Islands, U. How to file your state taxes S. How to file your state taxes Virgin Islands and American Samoa corporations. How to file your state taxes Unexpected payment, Unexpected payment. How to file your state taxes W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. How to file your state taxes When to withhold, When to withhold. How to file your state taxes Withhold, amount to, Determination of amount to withhold. How to file your state taxes Withhold, when to, When to withhold. 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