Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009
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Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for
Bona Fide Residents of Puerto Rico)
•
Report and pay employee social
Section references are to the Internal
Purpose of Form
security and Medicare tax on (a)
Revenue Code unless otherwise noted.
This form is for residents of the U.S.
unreported tips, (b) wages from an
General Instructions
Virgin Islands (USVI), Guam, American
employer with no social security or
Samoa, the Commonwealth of the
Medicare tax withheld, or (c) uncollected
Northern Mariana Islands (CNMI), and the
social security and Medicare tax on tips or
What’s New
Commonwealth of Puerto Rico (Puerto
group-term life insurance (see the
Rico) who are not required to file a U.S.
Maximum income subject to social
instructions for Part I, line 5, on page
income tax return. One purpose of the
security tax. For 2009, the maximum
SS-3);
•
form is to report net earnings from
amount of self-employment income
Claim excess social security tax
self-employment to the United States and,
subject to social security tax is $106,800.
withheld;
•
if necessary, pay SE tax on that income.
Claim the additional child tax credit
Optional methods to figure net
The Social Security Administration (SSA)
(bona fide residents of Puerto Rico only);
earnings. For 2009, the maximum
•
uses this information to figure your
Claim the health coverage tax credit
income for using the optional methods is
benefits under the social security
(bona fide residents of Puerto Rico only);
$4,360.
program. SE tax applies no matter how
and
•
old you are and even if you already are
Claim the government retiree credit
Making work pay credit. For tax years
receiving social security or Medicare
(bona fide residents of American Samoa
2009 and 2010, if you have earned
benefits.
and Puerto Rico only).
income from work you may be able to
take this credit. It is 6.2% of your earned
See Who Must File below for
Who Must Pay SE Tax?
income but cannot be more than $400
additional uses of this form.
($800 if married filing jointly). Bona fide
You may also be required to file an
Self-Employed Persons
residents of Puerto Rico, American
income tax return with the government of
Samoa, the Commonwealth of the
You must pay SE tax if you had net
Guam, American Samoa, the USVI, the
Northern Mariana Islands, Guam, and the
earnings of $400 or more as a
CNMI, or Puerto Rico. Check with your
U.S. Virgin Islands will receive this credit
self-employed person. If you are in
local tax office for more details.
from their territorial governments.
business (farm or nonfarm) for yourself,
you are self-employed.
Who Must File
Government retiree credit. For 2009,
You must also pay SE tax on your
you may be able to take this credit if you
You must file Form 1040-SS if:
share of certain partnership income and
receive a government pension or annuity.
1. You, or your spouse if filing a joint
your guaranteed payments. See
Bona fide residents of American Samoa
return, had net earnings from
Partnership Income or Loss beginning on
and Puerto Rico who are not required to
self-employment (from other than church
page SS-6.
file Form 1040 can use this form to claim
employee income) of $400 or more (or
the credit. See the instructions for line 10
Church Employees
you had church employee income of
on page SS-4 for more information.
$108.28 or more — see Church
If you had church employee income of
Employees on this page);
$108.28 or more, you must pay SE tax on
At the time these instructions went
2. You do not have to file Form 1040
!
that income. Church employee income is
to print, Congress was considering
with the United States; and
wages you received as an employee
legislation that would change how
CAUTION
3. You are a resident of:
(other than as a minister or member of a
bona fide residents of American Samoa
a. Guam,
religious order) of a church or qualified
and Puerto Rico will claim the
b. American Samoa,
church-controlled organization that has a
government retiree credit. To find out if
c. The USVI,
certificate in effect electing exemption
legislation was enacted, go to
d. The CNMI, or
from employer social security and
gov.
e. Puerto Rico (you can file either
Medicare taxes.
Form 1040-PR (in Spanish) or Form
Reminders
If your only income subject to
1040-SS).
self-employment tax is church employee
Electronic filing. You may be able to
income, skip lines 1a through 4b in Part
e-file Form 1040-SS if you are claiming
Even if you have a loss or little
V. Enter “-0-” on line 4c and go to line 5a.
only the additional child tax credit. For
TIP
income from self-employment, it
general information about electronic filing,
Ministers and Members of
may benefit you to file Form
visit gov/efile and click on
1040-SS and use either ‘‘optional
Religious Orders
“Individual Taxpayers.”
method’’ in Part VI. See Part VI on page
In most cases, you must pay SE tax on
SS-8.
Estimated tax payments. If you expect
salaries and other income for services
to owe self-employment (SE) tax of
If (2) and (3) above apply, you also
you performed as a minister, a member of
$1,000 or more for 2010, you may have to
must file Form 1040-SS (or you can use
a religious order who has not taken a vow
make estimated tax payments. Use Form
Form 1040-PR in Spanish if you are a
of poverty, or a Christian Science
1040-ES, Estimated Tax for Individuals,
resident of Puerto Rico) to:
practitioner. But if you filed Form 4361,
•
to figure your required payments and for
Report and pay household employment
Application for Exemption From
the vouchers to send with your payments.
taxes;
Self-Employment Tax for Use by
Cat. No. 26341Y
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