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 Page 3
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8a religious order who has not taken a vow
Employees of Foreign
from self-employment will be included on
of poverty, or a Christian Science
the income tax return (Form 1041) of the
Governments or International
practitioner. But if you filed Form 4361,
bankruptcy estate. However, you — not
Organizations
Application for Exemption From
the bankruptcy estate — are responsible
You must pay SE tax on income you
Self-Employment Tax for Use by
for paying self-employment tax on your
earned as a U.S. citizen or a resident of
Ministers, Members of Religious Orders
net earnings from self-employment.
Puerto Rico employed by a foreign
and Christian Science Practitioners, and
Enter on the dotted line to the left of
government (or, in certain cases, by a
received IRS approval, you will be exempt
line 3 of Form 1040-SS, Part V, “Chap. 11
wholly owned instrumentality of a foreign
from paying SE tax on those net earnings.
bankruptcy income” and the amount of
government or an international
If you had no other income subject to SE
your net profit or (loss). Combine that
organization under the International
tax, you are not required to file Form
amount with the total of lines 1 and 2 (if
Organizations Immunities Act) for
1040-SS. But if you had other earnings of
any) and enter the result on line 3.
services performed in the United States,
$400 or more subject to SE tax, see Part
For other reporting requirements, see
Puerto Rico, Guam, American Samoa,
V, line A.
page 22 in the instructions for Form 1040.
the USVI, or the CNMI. Report income
If you must pay SE tax, include this
from this employment on Part IV, line 1. If
More Than One Business
income on Part IV, line 1. But do not
you performed services elsewhere as an
report it on Part V, line 5a; it is not
employee of a foreign government or an
If you were a farmer and had at least one
considered church employee income.
international organization, those earnings
other business or you had two or more
are exempt from SE tax.
nonfarm businesses, your net earnings
Also include on Part IV, line 1:
from self-employment are the combined
•
Commonwealth or Territory
The rental value of or allowance for a
net earnings from all of your businesses.
Residents Living Abroad
home furnished to you (including
If you had a loss in one business, it
payments for utilities), and
Generally, if you are a resident of Guam,
reduces the income from another.
•
The value of meals and lodging
American Samoa, the USVI, the CNMI, or
Complete and file only one Form 1040-SS
provided to you, your spouse, and your
Puerto Rico living abroad, you must pay
for any 1 year. Attach a separate Part III
dependents for your employer’s
SE tax.
or Part IV for each trade or business, and
convenience.
include the net earnings in Part V.
Exception. The United States has social
security agreements with many countries
Joint returns. If both you and your
However, do not include on Part IV,
to eliminate dual taxes under two social
spouse have self-employment income
line 1:
•
security systems. Under these
from a farm or nonfarm business, each of
Retirement benefits you received from
agreements, you must generally pay
you must complete and file a separate
a church plan after retirement, or
•
social security and Medicare taxes only to
Part III or Part IV. Be sure to enter at the
The rental value of or allowance for a
the country you live in.
top of each Part III or Part IV the name
home furnished to you (including
and SSN of the spouse who owns the
The United States now has social
payments for utilities) after retirement.
business. Each of you must also
security agreements with the following
If you were a duly ordained minister
complete a separate Part V.
countries: Australia, Austria, Belgium,
who was a church employee and you
Canada, Chile, Finland, France,
Community Income
must pay SE tax, any unreimbursed
Germany, Greece, Ireland, Italy, Japan,
business expenses you incurred as a
Luxembourg, the Netherlands, Norway,
In most cases, if any of the income from a
church employee are allowed only as an
Portugal, South Korea, Spain, Sweden,
business (including farming) is community
itemized deduction on your income tax
Switzerland, and the United Kingdom.
income, all of the income from that
return, not as a deduction on Form
Additional agreements are expected in
business is considered self-employment
1040-SS. Report in Part IV your income
the future.
earnings of the spouse who carried on the
and expenses from performing services
trade or business. The facts in each
If you have questions about
as a minister. Enter the net amount on
situation will determine which spouse
international social security agreements,
Part V, line 2.
carried on the trade or business. If you
you can:
and your spouse are partners in a
For details, see Pub. 517, Social
1. Visit the Social Security
partnership, see Partnership Income or
Security and Other Information for
Administration (SSA) website at www.
Loss beginning on page 5.
Members of the Clergy and Religious
socialsecurity.gov/international,
Workers.
2. Call the SSA Office of International
Fiscal Year Filers
Programs at:
If you have ever filed Form 2031
If your tax year is a fiscal year, use the
a. 410-965-0144 (not toll free) for
!
to elect social security coverage
tax rate and earnings base that apply at
questions on benefits under agreements,
on your earnings as a minister,
the time the fiscal year begins. Do not
CAUTION
or
you cannot revoke that election.
prorate the tax or earnings base for a
b. 410-965-3549 (not toll free) for
fiscal year that overlaps the date of a rate
questions on the coverage rules of the
Members of Certain Religious
or earnings base change.
agreements, or
Sects
3. Write to Social Security
If you have conscientious objections to
Administration, Office of International
Specific Instructions
social security insurance because of your
Programs, P.O. Box 17741, Baltimore,
membership in and belief in the teachings
MD 21235-7741. (Do not send Form
of a religious sect recognized as being in
1040-SS to this address. Instead, see
Part I—Total Tax and
existence at all times since December 31,
Where To File on page 1.)
1950, and which has provided a
Credits
reasonable level of living for its
Even if you do not have to pay
dependent members, you can request
self-employment tax because of a social
Line 1
exemption from SE tax by filing Form
security agreement, you may still have to
Check the filing status that applies to you.
4029, Application for Exemption From
file a tax return with the Internal Revenue
Single. Your filing status is single if:
Social Security and Medicare Taxes and
Service.
Waiver of Benefits. If you filed Form 4029
1. On the last day of the year, you are
Chapter 11 Bankruptcy Cases
and have received IRS approval, do not
unmarried or legally separated from your
file Form 1040-SS. See Pub. 517 for
While you are a debtor in a chapter 11
spouse under a divorce or separate
details.
bankruptcy case, your net profit or loss
maintenance decree, or
-3-
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