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Www hrblock com 3. Www hrblock com   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Www hrblock com S. Www hrblock com Church Effect of Exclusion Members of the Clergy Income From U. Www hrblock com S. Www hrblock com Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Www hrblock com Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Www hrblock com S. Www hrblock com Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Www hrblock com Who Must Pay Self-Employment Tax? If you are a self-employed U. Www hrblock com S. Www hrblock com citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Www hrblock com The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Www hrblock com You must pay self-employment tax if your net earnings from self-employment are at least $400. Www hrblock com For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Www hrblock com All net earnings are subject to the Medicare portion of the tax. Www hrblock com Employed by a U. Www hrblock com S. Www hrblock com Church If you were employed by a U. Www hrblock com S. Www hrblock com church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Www hrblock com 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Www hrblock com However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Www hrblock com See Publication 517 for more information about church employees and self-employment tax. Www hrblock com Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Www hrblock com Example. Www hrblock com You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Www hrblock com Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Www hrblock com You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Www hrblock com Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Www hrblock com Your U. Www hrblock com S. Www hrblock com self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Www hrblock com You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Www hrblock com You must file Form 4361 to apply for this exemption. Www hrblock com This subject is discussed in further detail in Publication 517. Www hrblock com Income From U. Www hrblock com S. Www hrblock com Possessions If you are a U. Www hrblock com S. Www hrblock com citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Www hrblock com S. Www hrblock com Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Www hrblock com You must pay the self-employment tax whether or not the income is exempt from U. Www hrblock com S. Www hrblock com income taxes (or whether or not you otherwise must file a U. Www hrblock com S. Www hrblock com income tax return). Www hrblock com Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Www hrblock com S. Www hrblock com income tax return. Www hrblock com If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Www hrblock com S. Www hrblock com possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Www hrblock com Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Www hrblock com If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Www hrblock com O. Www hrblock com Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Www hrblock com See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Www hrblock com As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Www hrblock com For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Www hrblock com If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Www hrblock com S. Www hrblock com self-employment tax, you should request a certificate of coverage from the U. Www hrblock com S. Www hrblock com Social Security Administration, Office of International Programs. Www hrblock com The certificate will establish your exemption from the foreign social security tax. Www hrblock com Send the request to the: Social Security Administration Office of International Programs P. Www hrblock com O. Www hrblock com Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications
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Online Videos and Podcasts of the Appeals Process

2011 IRS Nationwide Tax Forum Videos

2009 IRS Nationwide Tax Forum Videos

The Appeals Process-Videos
The first video provides an overview of appealing a tax dispute and the IRS Office of Appeals. The other two videos, each approximately 9 to 10 minutes long, take you through the Appeals process and your appeal rights.

The Appeals Process-Podcasts 
The following audio podcasts, less than 5 minutes long, offers you general information about Appeals.

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