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 Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10•
Farm Rental Income and Expenses, with
absences for special circumstances, such
You paid total cash wages of $1,000 or
Form 1040. Do not file Form 1040-SS.
as business, medical care, school, or
more in any calendar quarter of 2008 or
military service, count as time lived in the
2009 to all household employees.
Exception — Community income. If
home.
you and your spouse wholly own an
Line 5
b. You file a separate return from your
unincorporated business as community
Also include the following taxes in the
spouse.
property under the community property
line 5 total.
c. You paid over half the cost of
laws of a state, foreign country, or U.S.
keeping up your home for 2009.
Employee social security and Medicare
possession, the income and deductions
d. Your home was the main home of
tax on tips not reported to employer.
are reported based on the following.
•
your child, adopted child, stepchild, or
Complete Form 4137, Social Security and
If only one spouse participates in the
eligible foster child for more than half of
Medicare Tax on Unreported Tip Income,
business, all of the income from that
2009 (if half or less, see information on
if you received cash and charge tips of
business is the self-employment earnings
temporary absences in item 2a earlier).
$20 or more in a calendar month and did
of the spouse who carried on the
e. You can claim the child as your
not report all of those tips to your
business.
•
dependent or could claim the child except
employer. On the dotted line next to line
If both spouses participate, the income
that the child’s other parent can claim the
5, enter “Tax on Tips,” and the amount of
and deductions are allocated to the
child under the rules for children of
tax due (from Form 4137, line 13). Be
spouses based on their distributive
divorced or separated parents (see Pub.
sure to include this tax in the total for line
shares.
•
501, Exemptions, Standard Deduction,
5. Attach to Form 1040-SS the completed
If either or both you and your spouse
and Filing Information).
Form 4137.
are partners in a partnership, see
Partnership Income or Loss beginning on
Uncollected employee social security
Married filing jointly. You can choose
page SS-6.
and Medicare tax on tips. If you did not
this filing status if you were married at the
•
If you and your spouse elected to treat
have enough wages to cover the social
end of 2009 and both you and your
the business as a qualifying joint venture,
security and Medicare tax due on tips you
spouse agree to file a joint return. You
see Exception — Qualified joint venture on
reported to your employer, the amount of
can also choose this filing status if your
page SS-2.
tax due should be identified with codes A
spouse died in 2009 and you did not
and B in box 12 of your Form W-2AS,
remarry in 2009.
When To File
W-2CM, W-2GU, or W-2VI; or entered in
If you choose to file a joint return,
boxes 22 and 23 of your Form 499R-2/
If you file on a calendar year basis, file by
check the box for married filing jointly and
W-2PR. Include this tax in the total for line
April 15, 2010. If you file on a fiscal year
be sure to include your spouse’s name
5. Enter the amount of this tax and
basis, file by the 15th day of the 4th
and SSN on the lines provided below your
“Uncollected Tax” on the dotted line next
month after the close of your fiscal year.
name and SSN. If your spouse also had
to line 5.
self-employment income, complete and
Where To File
Uncollected employee social security
attach a separate Part V and, if
and Medicare tax on group-term life
Department of the Treasury
applicable, Part VI. If necessary, attach a
insurance. If you had group-term life
Internal Revenue Service Center
separate Part III or Part IV for your
insurance through a former employer, you
Austin, TX 73301-0215
spouse’s farm or nonfarm business.
may have to pay social security and
Joint and several tax liability. If you
Medicare tax on part of the cost of the life
file a joint return, both you and your
insurance. The amount of tax due should
Specific Instructions
spouse generally are responsible for the
be identified with codes M and N in box
tax and any interest or penalties due on
12 of your Form W-2AS, W-2CM, W-2GU,
the return. This means that if one spouse
Fiscal Year Filers
or W-2VI. Include this tax in the total for
does not pay the tax due, the other may
line 5. Enter the amount of this tax and
If your tax year is a fiscal year, use the
have to.
“Uncollected Tax” on the dotted line next
tax rate and earnings base that apply at
However, you may qualify for relief
to line 5.
the time the fiscal year begins. Do not
from liability for tax on your joint return if
Uncollected employee social security
prorate the tax or earnings base for a
(a) there is an understatement of
and Medicare tax on wages. If you are
fiscal year that overlaps the date of a rate
self-employment tax because your
an employee who received wages from
or earnings base change.
spouse omitted income or claimed false
an employer who did not withhold social
deductions or credits; (b) you are
Name and SSN
security and Medicare tax from your
divorced, separated, or no longer living
wages, complete Form 8919, Uncollected
To ensure proper credit to your social
with your spouse; or (c) given all the facts
Social Security and Medicare Tax on
security account, enter your name and
and circumstances, it would not be fair to
Wages, to figure your share of the
social security number (SSN), and your
hold you liable for the tax. To request
unreported tax. Enter the amount of tax
spouse’s if filing a joint return, exactly as
relief, you generally must file Form 8857,
due (from Form 8919, line 13) and
shown on your social security card. If you
Request for Innocent Spouse Relief, no
“Uncollected Tax” on the dotted line next
do not have an SSN, get Form SS-5,
later than 2 years after the date on which
to line 5, and include this tax in the total
Application for a Social Security Card,
the IRS first attempted to collect the tax
for line 5. Attach to Form 1040-SS the
from an SSA district office or online at
from you. For more information, see Pub.
completed Form 8919.
971, Innocent Spouse Relief, and Form
Line 6
8857, or you can call the Innocent
Part I—Total Tax and
Spouse office at 1-866-897-4270 (toll free
Enter any estimated tax payments you
Credits
except in American Samoa).
made for 2009 including any overpayment
from your 2008 return that you applied to
Married filing separately. You can
Line 1
your 2009 estimated tax. If you or your
choose this filing status if you were
spouse paid separate estimated tax but
married at the end of 2009. This method
Check the filing status that applies to you.
are now filing a joint return, add the
may benefit you if you want to be
Single. Your filing status is single if:
amounts you each paid and enter the
responsible only for your own tax.
1. On the last day of the year, you are
total on line 6. If you and your spouse
Line 4
unmarried or legally separated from your
paid joint estimated tax but are now filing
spouse under a divorce or separate
If either of the following applies, see
separate returns, you can divide the
maintenance decree, or
Schedule H (Form 1040), Household
amount paid in any way you choose as
2. You meet all of the following
Employment Taxes, and its instructions to
long as you both agree. If you cannot
conditions.
find out if you owe these taxes.
agree, you must divide the payments in
•
a. You lived apart from your spouse
You paid any one household employee
proportion to each spouse’s individual tax
for the last 6 months of 2009. Temporary
cash wages of $1,700 or more in 2009.
as shown on your separate returns for
SS-3
Instructions for Form 1040-SS (2009)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2007
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2008
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2005
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2010
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2006
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2002
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2011
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2003
Financial
Related Categories
Parent category: Financial