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
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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)
Section references are to the Internal Revenue Code.
If you expect to owe SE tax of
4th month after the close of your fiscal
General Instructions
$1,000 or more for 2003, you may have
year.
to make estimated tax payments. Use
Where To File
A Change To Note
Form 1040-ES, Estimated Tax for
Individuals, to make estimated tax
Internal Revenue Service Center,
For 2002, the maximum amount of
payments.
self-employment income subject to
Philadelphia, PA 19255.
social security tax is $84,900.
Who Must File
Amount You Owe
Purpose of Form
You must file Form 1040-SS if:
Enclose your check or money order for
Residents of the Virgin Islands, Guam,
the full amount with Form 1040-SS.
1. You, or your spouse if filing a
American Samoa, the Commonwealth
Make it payable to the “United States
joint return, had net earnings from
of the Northern Mariana Islands, and
Treasury.” Do not send cash. Write
self-employment (from other than
Puerto Rico use Form 1040-SS to:
“2002 Form 1040-SS” and your name,
church employee income) of $400 or
•
Report net earnings from
address, daytime phone number, and
more (or you had church employee
self-employment and pay
social security number (SSN) on your
income of $108.28 or more — see
self-employment (SE) tax. The Social
payment. If you are filing a joint return,
Church Employees on page 2); and
Security Administration uses this
enter the SSN shown first on your Form
2. You do not have to file Form
information to figure your benefits under
1040-SS.
1040 with the United States; and
the social security program. SE tax
3. You are a resident of:
To help process your payment, enter
•
applies no matter how old you are and
Guam,
the amount on the right side of the
•
even if you already are receiving social
American Samoa,
check like this: $ XXX.XX. Do not use
•
security or Medicare benefits.
The Virgin Islands,
dashes or lines (for example, do not
•
•
Report and pay household
The CNMI, or
enter “$ XXX – ” or “$ XXX
/
”).
00
•
100
employment taxes.
Puerto Rico. (You may file either
•
Report and pay employee social
Form 1040-PR or Form 1040-SS.)
Third Party Designee
security and Medicare tax on
If you want to allow a friend, family
unreported tips or uncollected social
Note: Even if you have a loss or little
member, or any other person you
security and Medicare tax on tips or
income from self-employment, it may
choose to discuss your 2002 tax return
group-term life insurance (see the
benefit you to file Form 1040-SS and
with the IRS, check the “Yes” box in the
instructions on page 4 for Part I, line 5).
use either ‘‘optional method’’ in Part VI.
•
“Third Party Designee” area on page 1
Claim excess social security tax
See page 7.
of Form 1040-SS. Also enter the
withheld.
If 2 and 3 above apply, you also
•
designee’s name, phone number, and
Claim the additional child tax credit
must file Form 1040-SS (or Form
any five numbers the designee chooses
(bona fide residents of Puerto Rico
1040-PR in Spanish if you are a
as his or her personal identification
only).
resident of Puerto Rico) to:
number (PIN). But if you want to allow
You may also be required to file an
•
Report and pay household
the paid preparer who signed your
income tax return with the government
employment taxes.
return to discuss it with the IRS, just
•
of Guam, American Samoa, the Virgin
Report and pay employee social
enter “Preparer” in the space for the
Islands, the Commonwealth of the
security and Medicare tax on
designee’s name. You do not have to
Northern Mariana Islands (CNMI), or
unreported tips or uncollected social
provide the other information
Puerto Rico. Check with your local tax
security and Medicare tax on tips or
requested.
office for more details.
group-term life insurance (see the
If you check the “Yes” box, you, and
instructions on page 4 for Part I, line 5).
•
Additional Information
your spouse if filing a joint return, are
Claim excess social security tax
authorizing the IRS to call the designee
withheld.
For more details, see Pub. 533,
•
to answer any questions that may arise
Claim the additional child tax credit
Self-Employment Tax, available from
during the processing of your return.
(bona fide residents of Puerto Rico
most IRS offices. See the instructions
You are also authorizing the designee
only).
for Schedules C and F (Form 1040)
to:
•
for information on business and farm
Give the IRS any information that is
When To File
income and expenses.
missing from your return,
•
For details on 2002 tax law changes,
If you file on a calendar year basis, file
Call the IRS for information about the
see Pub. 553, Highlights of 2002 Tax
by April 15, 2003. If you file on a fiscal
processing of your return or the status
Changes.
year basis, file by the 15th day of the
of your refund or payment(s), and
Cat. No. 26341Y
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