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Search irs Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Search irs , Students, teachers, and researchers. Search irs A Accuracy-related penalties, Accuracy-related penalty. Search irs Additional Medicare Tax, Additional Medicare Tax. Search irs , Additional Medicare Tax. Search irs Adoption credit Dual-status alien, Adoption credit. Search irs Nonresident alien, Adoption credit. Search irs Resident alien, Adoption credit. Search irs Agricultural workers, Agricultural workers. Search irs , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 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Search irs 4790 (see FinCEN 105) 6251, Alternative minimum tax. Search irs 8233, Employees and independent contractors. Search irs 8275, Disclosure statement. Search irs 8288, Credit for tax withheld. Search irs 8288-A, Credit for tax withheld. Search irs 8288-B, Withholding certificates. Search irs 8801, Credit for prior year minimum tax. Search irs 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Search irs 8843, Form 8843. Search irs 8854, Reporting requirements. Search irs FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Search irs W-7, Individual taxpayer identification number (ITIN). Search irs W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Search irs G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Search irs Resident alien, Head of household. Search irs Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Search irs I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 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Search irs Withholding from partnership income, Tax withheld on partnership income. Search irs Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Search irs Registered, Obligations in registered form. Search irs Original issue discount, Original issue discount (OID). Search irs P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Search irs Payment against U. Search irs S. Search irs tax, Payments Tax withheld at the source, Tax withheld at the source. Search irs Withholding from wages, Tax Withheld Penalties, Penalties. Search irs , Penalties Accuracy-related, Accuracy-related penalty. Search irs Failure to file, Filing late. Search irs Failure to pay, Paying tax late. 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Search irs Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Search irs Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Search irs Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Search irs Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Search irs Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 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Search irs Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Search irs Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Search irs , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Search irs , Students and business apprentices from India. Search irs , Students and business apprentices from India. Search irs , Students and business apprentices from India. Search irs Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Search irs , Tax home. Search irs Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Search irs Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Search irs Income affected by, Income affected by treaties. Search irs Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Search irs Teachers Alien status, Teachers and trainees. Search irs Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. 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Search irs S. Search irs business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Search irs Travel expenses, Travel expenses. Search irs Treaties, income affected by, Income affected by treaties. Search irs Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Search irs TTY/TDD information, How To Get Tax Help U U. Search irs S Virgin Islands, residents of Withholding on wages, Residents of the U. Search irs S. Search irs Virgin Islands. Search irs U. Search irs S. Search irs national, Qualifying widow(er). Search irs , 5) Tax rates. Search irs , Withholding on Wages U. Search irs S. Search irs real property holding corporation, U. Search irs S. Search irs real property holding corporation. Search irs U. Search irs S. Search irs real property interest, U. Search irs S. Search irs real property interest. Search irs U. Search irs S. Search irs tax-exempt income, expenses allocable to, Expenses allocable to U. Search irs S. Search irs tax-exempt income. Search irs U. Search irs S. Search irs Virgin Islands, residents of Where to file, Aliens from the U. Search irs S. Search irs Virgin Islands. Search irs W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Search irs When to file, When To File, When to file for deductions and credits. Search irs Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Search irs Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Search irs Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Search irs Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Search irs S. Search irs nationals or residents of Canada, Mexico, or South Korea. Search irs Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Search irs S. Search irs nationals, U. Search irs S. Search irs nationals or residents of Canada, Mexico, or South Korea. Search irs U. Search irs S. Search irs Virgin Islands, residents of, Residents of the U. Search irs S. Search irs Virgin Islands. Search irs Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Hawaii Department of Commerce and Consumer Affairs - Wailuku

Website: Hawaii Department of Commerce and Consumer Affairs - Wailuku

Address: Hawaii Department of Commerce and Consumer Affairs - Wailuku
Office of Consumer Protection
1063 Lower Main St., Suite C-216
Wailuku, HI 96793

Phone Number: 808-243-4648 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs- Hilo

Website: Hawaii Department of Commerce and Consumer Affairs- Hilo

Address: Hawaii Department of Commerce and Consumer Affairs- Hilo
Office of Consumer Protection
345 Kekuanaoa St., Suite 12
Hilo, HI 96720

Phone Number: 808-933-0910 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Website: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Address: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)
Office of Consumer Protection
Leiopapa A Kamehameha Building
235 S. Beretania St., Suite 801

Honolulu, HI 96813

Phone Number: 808-586-2630 808-587-3222 (Consumer Resource Center)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Division of Financial Institutions
PO Box 2054
Honolulu, HI 96805

Phone Number: 808-586-2820
808-274-3141 (Kauai) 808-984-2400 (Maui) 808-974-4000 (Hawaii)

Toll-free: 1-800-468-4644

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Insurance Division
PO Box 3614
Honolulu, HI 96811

Phone Number: 808-586-2790

Toll-free: 1-800-468-4644 (Lanai and Molokai)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Business Registration Division
Securities Enforcement Branch

PO Box 40
Honolulu, HI 96810

Phone Number: 808-586-2744

Toll-free: 1-877-447-2267

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
465 S. King St., Room 103
Honolulu, HI 96813

Phone Number: 808-586-2020

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The Search Irs

Search irs Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Search irs S. Search irs Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Search irs Full-time student. Search irs Adjusted gross income. Search irs More information. Search irs Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Search irs Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Search irs Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Search irs You are a member of a religious order who has taken a vow of poverty. Search irs You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Search irs See Exemption From Self-Employment (SE) Tax , later. Search irs You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Search irs For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Search irs Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Search irs See Ministerial Services , later. Search irs Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Search irs However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Search irs For the specific services covered, see Ministerial Services , later. Search irs Ministers defined. Search irs   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Search irs Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Search irs   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Search irs Employment status for other tax purposes. Search irs   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Search irs For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Search irs Common-law employee. Search irs   Under common-law rules, you are considered either an employee or a self-employed person. Search irs Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Search irs For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Search irs   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Search irs However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Search irs Example. Search irs A church hires and pays you a salary to perform ministerial services subject to its control. Search irs Under the common-law rules, you are an employee of the church while performing those services. Search irs Form SS-8. Search irs   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Search irs Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Search irs See Ministerial Services , later. Search irs However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Search irs Vow of poverty. Search irs   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Search irs You do not need to request a separate exemption. Search irs For income tax purposes, the earnings are tax free to you. Search irs Your earnings are considered the income of the religious order. Search irs Services covered under FICA at the election of the order. Search irs   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Search irs Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Search irs   The order or subdivision elects coverage by filing Form SS-16. Search irs The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Search irs If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Search irs You do not pay any of the FICA tax. Search irs Services performed outside the order. Search irs   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Search irs   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Search irs You may, however, be able to take a charitable deduction for the amount you turn over to the order. Search irs See Publication 526, Charitable Contributions. Search irs Rulings. Search irs   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Search irs To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Search irs R. Search irs B. Search irs 1, available at www. Search irs irs. Search irs gov/irb/2014-1_IRB/ar05. Search irs html. Search irs Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Search irs However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Search irs Practitioners. Search irs   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Search irs State law specifically exempts Christian Science practitioners from licensing requirements. Search irs   Some Christian Science practitioners also are Christian Science teachers or lecturers. Search irs Income from teaching or lecturing is considered the same as income from their work as practitioners. Search irs Readers. Search irs   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Search irs Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Search irs Some exceptions are discussed next. Search irs Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Search irs If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Search irs Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Search irs 28 during the tax year. Search irs However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Search irs Churches and church organizations make this election by filing two copies of Form 8274. Search irs For more information about making this election, see Form 8274. Search irs Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Search irs This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Search irs Make this choice by filing Form 4029. Search irs See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Search irs U. Search irs S. Search irs Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Search irs Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Search irs S. Search irs social security system. Search irs To determine your alien status, see Publication 519, U. Search irs S. Search irs Tax Guide for Aliens. Search irs Residents of Puerto Rico, the U. Search irs S. Search irs Virgin Islands, Guam, the CNMI, and American Samoa. Search irs   If you are a resident of one of these U. Search irs S. Search irs possessions but not a U. Search irs S. Search irs citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Search irs For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Search irs Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Search irs Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Search irs Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Search irs The exemption does not apply to any other income. Search irs The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Search irs Ministers Most services you perform as a minister, priest, rabbi, etc. Search irs , are ministerial services. Search irs These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Search irs You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Search irs A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Search irs Services for nonreligious organizations. Search irs   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Search irs Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Search irs   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Search irs Services that are not part of your ministry. Search irs   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Search irs The following are not ministerial services. Search irs Services you perform for nonreligious organizations other than the services stated above. Search irs Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Search irs These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Search irs (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Search irs ) Services you perform in a government-owned and operated hospital. Search irs (These services are considered performed by a government employee, not by a minister as part of the ministry. Search irs ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Search irs Books or articles. Search irs   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Search irs   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Search irs Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Search irs The services are considered ministerial because you perform them as an agent of the order. Search irs For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Search irs However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Search irs Effect of employee status. Search irs   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Search irs In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Search irs This result is true even if you have taken a vow of poverty. Search irs Example. Search irs Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Search irs They renounce all claims to their earnings. Search irs The earnings belong to the order. Search irs Pat is a licensed attorney. Search irs The superiors of the order instructed her to get a job with a law firm. Search irs Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Search irs Chris is a secretary. Search irs The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Search irs Chris took the job and gave all his earnings to the order. Search irs Pat's services are not duties required by the order. Search irs Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Search irs Chris' services are duties required by the order. Search irs He is acting as an agent of the order and not as an employee of a third party. Search irs He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Search irs Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Search irs Amounts you receive for performing these services are generally subject to SE tax. Search irs You may request an exemption from SE tax, discussed next, which applies only to those services. Search irs Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Search irs Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Search irs They do not have to request the exemption. Search irs Who cannot be exempt. Search irs   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Search irs These elections are irrevocable. Search irs You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Search irs You elected before 1968 to be covered under social security for your ministerial services. Search irs Requesting exemption. Search irs    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Search irs More detailed explanations follow. Search irs If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Search irs It does not apply to any other self-employment income. Search irs Table 2. Search irs The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Search irs You file Form 4361, described below under Requesting Exemption—Form 4361 . Search irs You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Search irs You file for other than economic reasons. Search irs You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Search irs This requirement does not apply to Christian Science practitioners or readers. Search irs You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Search irs You establish that the organization is a church or a convention or association of churches. Search irs You did not make an election discussed earlier under Who cannot be exempt . Search irs You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Search irs Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Search irs The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Search irs If it is approved, keep the approved copy of Form 4361 in your permanent records. Search irs When to file. Search irs   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Search irs You have net earnings from self-employment of at least $400. Search irs Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Search irs The 2 years do not have to be consecutive tax years. Search irs    The approval process can take some time, so you should file Form 4361 as soon as possible. Search irs Example 1. Search irs Rev. Search irs Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Search irs He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Search irs However, if Rev. Search irs Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Search irs Example 2. Search irs Rev. Search irs Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Search irs She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Search irs However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Search irs Example 3. Search irs In 2011, Rev. Search irs David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Search irs In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Search irs Therefore, he had no net self-employment earnings as a minister in 2012. Search irs Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Search irs In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Search irs Rev. Search irs Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Search irs Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Search irs Death of individual. Search irs   The right to file an application for exemption ends with an individual's death. Search irs A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Search irs Effective date of exemption. Search irs   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Search irs Once the exemption is approved, it is irrevocable. Search irs Example. Search irs Rev. Search irs Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Search irs She files an application for exemption on February 20, 2014. Search irs If an exemption is granted, it is effective for 2010 and the following years. Search irs Refunds of SE tax. Search irs   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Search irs Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Search irs A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Search irs   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Search irs Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Search irs Exception. Search irs   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Search irs However, if you pay your benefits back, you may be considered for exemption. Search irs Contact your local Social Security Administration office to find out the amount you must pay back. Search irs Eligibility requirements. Search irs   To claim this exemption from SE tax, all the following requirements must be met. Search irs You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Search irs As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Search irs You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Search irs The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Search irs Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Search irs The sect or division must complete part of the form. Search irs The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Search irs If it is approved, keep the approved copy of Form 4029 in your permanent records. Search irs When to file. Search irs   You can file Form 4029 at any time. Search irs   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Search irs See Effective date of exemption next for information on when the newly approved exemption would become effective. Search irs    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Search irs Effective date of exemption. Search irs   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Search irs (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Search irs )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Search irs You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Search irs The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Search irs Refunds of SE tax paid. Search irs    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Search irs For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Search irs Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Search irs Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Search irs A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Search irs If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Search irs Information for employers. Search irs   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Search irs   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Search irs Form W-2. Search irs   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Search irs ” Do not make any entries in boxes 3, 4, 5, or 6. Search irs Forms 941, 943, and 944. Search irs   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Search irs Instead, follow the instructions given below. Search irs Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Search irs Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Search irs Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Search irs Effective date. Search irs   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Search irs The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Search irs Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Search irs Regular method. Search irs Nonfarm optional method. Search irs You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Search irs Blank worksheets are in the back of this publication, after the Comprehensive Example. Search irs Regular Method Most people use the regular method. Search irs Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Search irs Then, subtract your allowable business deductions and multiply the difference by 92. Search irs 35% (. Search irs 9235). Search irs Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Search irs If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Search irs 35% (. Search irs 9235). Search irs Do not reduce your wages by any business deductions when making this computation. Search irs Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Search irs If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Search irs Amounts included in gross income. Search irs   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Search irs , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Search irs This amount is also subject to income tax. Search irs   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Search irs Example. Search irs Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Search irs The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Search irs His church owns a parsonage that has a fair rental value of $12,000 per year. Search irs The church gives Pastor Adams the use of the parsonage. Search irs He is not exempt from SE tax. Search irs He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Search irs The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Search irs Overseas duty. Search irs   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Search irs S. Search irs citizen or resident alien serving abroad and living in a foreign country. Search irs   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Search irs Example. Search irs Diane Jones was the minister of a U. Search irs S. Search irs church in Mexico. Search irs She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Search irs The United States does not have a social security agreement with Mexico, so Mrs. Search irs Jones is subject to U. Search irs S. Search irs SE tax and must include $35,000 when figuring net earnings from self-employment. Search irs Specified U. Search irs S. Search irs possessions. Search irs    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Search irs Also see Residents of Puerto Rico, the U. Search irs S. Search irs Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Search irs S. Search irs Citizens and Resident and Nonresident Aliens. Search irs Amounts not included in gross income. Search irs   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Search irs Offerings that others made to the church. Search irs Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Search irs Pension payments or retirement allowances you receive for your past ministerial services. Search irs The rental value of a parsonage or a parsonage allowance provided to you after you retire. Search irs Allowable deductions. Search irs   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Search irs These are ministerial expenses you incurred while working other than as a common-law employee of the church. Search irs They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Search irs Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Search irs   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Search irs Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Search irs Do not complete Schedule C or C-EZ (Form 1040). Search irs However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Search irs Employee reimbursement arrangements. Search irs   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Search irs Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Search irs Accountable plans. Search irs   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Search irs Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Search irs You must adequately account to your employer for these expenses within a reasonable period of time. Search irs You must return any excess reimbursement or allowance within a reasonable period of time. Search irs   The reimbursement is not reported on your Form W-2. Search irs Generally, if your expenses equal your reimbursement, you have no deduction. Search irs If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Search irs Nonaccountable plan. Search irs   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Search irs In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Search irs Excess reimbursements you fail to return to your employer. Search irs Reimbursement of nondeductible expenses related to your employer's business. Search irs   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Search irs Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Search irs   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Search irs Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Search irs If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Search irs Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Search irs The tax rate for the social security part is 12. Search irs 4%. Search irs In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Search irs This tax rate is 2. Search irs 9%. Search irs The combined self-employment tax rate is 15. Search irs 3%. Search irs Additional Medicare Tax. Search irs   Beginning in 2013, a 0. Search irs 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Search irs Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Search irs A self-employment loss is not considered for purposes of this tax. Search irs RRTA compensation is separately compared to the threshold. Search irs For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Search irs Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Search irs In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Search irs You may use the nonfarm optional method if you meet all the following tests. Search irs You are self-employed on a regular basis. Search irs You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Search irs The net earnings can be from either farm or nonfarm earnings or both. Search irs You have used this method less than 5 prior years. Search irs (There is a 5-year lifetime limit. Search irs ) The years do not have to be consecutive. Search irs Your net nonfarm profits were: Less than $5,024, and Less than 72. Search irs 189% of your gross nonfarm income. Search irs If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Search irs Table 3. Search irs Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Search irs . Search irs . Search irs THEN your net earnings are equal to . Search irs . Search irs . Search irs $6,960 or less Two-thirds of your gross nonfarm income. Search irs More than $6,960 $4,640. Search irs Actual net earnings. Search irs   Multiply your total earnings subject to SE tax by 92. Search irs 35% (. Search irs 9235) to get actual net earnings. Search irs Actual net earnings are equivalent to net earnings under the “Regular Method. Search irs ” More information. Search irs   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Search irs Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Search irs Note. Search irs For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Search irs Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Search irs Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Search irs , in addition to your salary. Search irs If the offering is made to the religious institution, it is not taxable to you. Search irs Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Search irs However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Search irs For more information, see Publication 526. Search irs Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Search irs Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Search irs This exclusion applies only for income tax purposes. Search irs It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Search irs Designation requirement. Search irs   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Search irs It must designate a definite amount. Search irs It cannot determine the amount of the housing allowance at a later date. Search irs If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Search irs   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Search irs The local congregation must officially designate the part of your salary that is a housing allowance. Search irs However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Search irs Rental allowances. Search irs   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Search irs   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Search irs Fair rental value of parsonage. Search irs   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Search irs However, the exclusion cannot be more than the reasonable pay for your services. Search irs If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Search irs Example. Search irs Rev. Search irs Joanna Baker is a full-time minister. Search irs The church allows her to use a parsonage that has an annual fair rental value of $24,000. Search irs The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Search irs Her actual utility costs during the year were $7,000. Search irs For income tax purposes, Rev. Search irs Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Search irs She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Search irs Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Search irs Home ownership. Search irs   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Search irs Excess rental allowance. Search irs   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Search irs   Include in the total on Form 1040, line 7. Search irs On the dotted line next to line 7, enter “Excess allowance” and the amount. Search irs You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Search irs However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Search irs Retired ministers. Search irs   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Search irs However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Search irs Teachers or administrators. Search irs   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Search irs However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Search irs    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Search irs In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Search irs   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Search irs Theological students. Search irs   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Search irs Traveling evangelists. Search irs   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Search irs You are an ordained minister. Search irs You perform ministerial services at churches located away from your community. Search irs You actually use the rental allowance to maintain your permanent home. Search irs Cantors. Search irs   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Search irs Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Search irs See Members of Religious Orders , earlier, under Social Security Coverage. Search irs Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Search irs S. Search irs possession. Search irs Publication 54 discusses the foreign earned income exclusion. Search irs Publication 570, Tax Guide for Individuals With Income From U. Search irs S. Search irs Possessions, covers the rules for taxpayers with income from U. Search irs S. Search irs possessions. Search irs You can get these free publications from the Internal Revenue Service at IRS. Search irs gov or from most U. Search irs S. Search irs Embassies or consulates. Search irs Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Search irs Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Search irs You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Search irs You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Search irs See Publication 529 for more information on this limit. Search irs However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Search irs Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Search irs You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Search irs Exception. Search irs   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Search irs Figuring the allocation. Search irs   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Search irs    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Search irs Example. Search irs Rev. Search irs Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Search irs He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Search irs $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Search irs Rev. Search irs Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Search irs Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Search irs   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Search irs The statement must contain all of the following information. Search irs A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Search irs ) plus the amount. Search irs A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Search irs A list of each item of otherwise deductible ministerial expenses plus the amount. Search irs How you figured the nondeductible part of your otherwise deductible expenses. Search irs A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Search irs   See the attachments prepared for the Comprehensive Example , later. Search irs Following the example, you will find blank worksheets for your own use. Search irs Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Search irs If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Search irs See the Instructions for Form 1040 to figure your deduction. Search irs The following special rules apply to the self-employed health insurance deduction. Search irs You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Search irs You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Search irs The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Search irs Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Search irs More information. Search irs   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Search irs Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Search irs This is an income tax deduction only, on Form 1040, line 27. Search irs Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Search irs Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Search irs You must pay the tax as you earn or receive income during the year. Search irs An employee usually has income tax withheld from his or her wages or salary. Search irs However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Search irs You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Search irs Your salary is for ministerial services (see Ministerial Services , earlier). Search irs If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Search irs You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Search irs Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Search irs Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Search irs See Form 1040-ES for the different payment methods. Search irs The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Search irs For more information, see chapter 2 of Publication 505. Search irs If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Search irs Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Search irs Table 4. Search irs 2013 Filing Requirements for Most Taxpayers IF your filing status is . Search irs . Search irs . Search irs AND at the end of 2013 you were* . Search irs . Search irs . Search irs THEN file a return if your gross income** was at least . Search irs . Search irs . Search irs single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Search irs ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Search irs Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Search irs If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Search irs Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Search irs Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Search irs But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Search irs *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Search irs Additional requirements. Search irs   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Search irs 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Search irs Self-employment tax. Search irs   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Search irs   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Search irs You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Search irs You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Search irs However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Search irs Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Search irs Note. Search irs For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Search irs You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Search irs Exemption from SE tax. Search irs   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Search irs Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Search irs However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Search irs    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Search irs Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Search irs More information. Search irs   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Search irs Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Search irs You generally can deduct your contributions to the plan. Search irs Your contributions and the earnings on them are not taxed until they are distributed. Search irs Retirement plans for the self-employed. Search irs   To set up one of the following plans you must be self-employed. Search irs SEP (simplified employee pension) plan. Search irs SIMPLE (savings incentive match plan for employees) plan. Search irs Qualified retirement plan (also called a Keogh or H. Search irs R. Search irs 10 plan). Search irs   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Search irs See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Search irs This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Search irs   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Search irs You are not a self-employed person for purposes of setting up a retirement plan. Search irs This result is true even if your salary is subject to SE tax. Search irs   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Search irs   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Search irs Individual retirement arrangements (IRAs). Search irs   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Search irs Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Search irs   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Search irs You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Search irs   If you contribute to a traditional IRA, your contribution may be deductible. Search irs However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Search irs   For more information on IRAs, see Publication 590. Search irs Tax-sheltered annuity plans. Search irs   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. 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