Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - 2017 Page 2
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14had church employee income of $108.28
wages you received as an employee
subtract the allowable amount of any
or more—see
Church
Employees, later).
(other than as a minister or member of a
unreimbursed business expenses you
However, see Exceptions, later.
religious order) of a church or qualified
incurred as a church employee. Attach an
church-controlled organization that has a
explanation.
2. You do not have to file Form 1040
certificate in effect electing exemption
with the United States.
For details, see Pub. 517.
from employer social security and
3. You are a resident of:
Medicare taxes.
Members of Recognized
a. Guam,
Religious Sects
If your only income subject to
b. American Samoa,
self-employment tax is church employee
If you have conscientious objections to
c. The USVI,
income, skip lines 1a through 4b in Part V.
social security insurance because of your
Enter “-0-” on line 4c and go to line 5a.
d. The CNMI, or
membership in and belief in the teachings
Ministers and Members of
e. Puerto Rico (you can file either
of a religious sect recognized as being in
Form 1040-PR (in Spanish) or Form
existence at all times since December 31,
Religious Orders
1040-SS).
1950, and which has provided a
In most cases, you must pay SE tax on
reasonable level of living for its dependent
Even if you have a loss or little
salaries and other income for services you
members, you can request exemption
income from self-employment, it
performed as a minister, a member of a
TIP
from SE tax by filing Form 4029,
may benefit you to file Form
religious order who has not taken a vow of
Application for Exemption From Social
1040-SS and use either "optional method"
poverty, or a Christian Science
Security and Medicare Taxes and Waiver
in Part VI. See
Part VI—Optional Methods
practitioner. But if you filed Form 4361,
of Benefits. If you filed Form 4029 and
To Figure Net
Earnings, later.
Application for Exemption From
have received IRS approval, do not file
Self-Employment Tax for Use by
Form 1040-SS. See Pub. 517 for details.
Exceptions. If (2) and (3) above apply,
Ministers, Members of Religious Orders
Employees of Foreign
you also must file Form 1040-SS (or Form
and Christian Science Practitioners, and
1040-PR if you are a resident of Puerto
received IRS approval, you will be exempt
Governments or International
Rico) to:
from paying SE tax on those net earnings.
Organizations
Report and pay household employment
If you had no other income subject to SE
You must pay SE tax on income you
taxes;
tax and do not owe any of the taxes listed
earned as a U.S. citizen or a resident of
Report and pay employee social
earlier under
Who Must
File, you aren't
Puerto Rico employed by a foreign
security and Medicare tax on: (a)
required to file Form 1040-SS. However, if
government (or, in certain cases, by a
unreported tips, (b) wages from an
you had other earnings of $400 or more
employer with no social security or
wholly owned instrumentality of a foreign
subject to SE tax, see Part V, line A.
government or an international
Medicare tax withheld, (c) uncollected
If you have ever filed Form 2031,
organization under the International
social security and Medicare tax on tips or
to elect social security coverage
!
Organizations Immunities Act) for services
group-term life insurance (see the
on your earnings as a minister,
performed in the United States, Puerto
instructions for Part
I;Line
6, later);
CAUTION
you cannot revoke that election.
Report and pay the Additional Medicare
Rico, Guam, American Samoa, the USVI,
or the CNMI. Report income from this
Tax (see the instructions for Part I,
Line
5,
If you must pay SE tax, include this
employment on Part IV, line 1. Enter the
later);
income in Part IV, line 1. But do not report
net amount from Part IV, line 27, on Part V,
Claim excess social security tax
it in Part V, line 5a; it isn't considered
line 2. If you performed services
withheld;
church employee income.
Claim the additional child tax credit
elsewhere as an employee of a foreign
government or an international
(bona fide residents of Puerto Rico only,
Also include in Part IV, line 1:
organization, those earnings are exempt
see
Days of presence in a U.S.
territory,
The rental value of a home or allowance
from SE tax.
later);
for a home furnished to you (including
Claim the health coverage tax credit or
payments for utilities), and
Commonwealth or Territory
reconcile advance payments of the health
The value of meals and lodging
Residents Living Abroad
coverage tax credit made for you, your
provided to you, your spouse, and your
spouse, or a dependent (bona fide
In most cases, if you are a bona fide
dependents for your employer's
residents of Puerto Rico only).
resident of Guam, American Samoa, the
convenience.
USVI, the CNMI, or Puerto Rico living
Who Must Pay SE Tax
However, do not include in Part IV,
outside the CNMI or territories, you must
line 1:
still pay any applicable SE Tax.
Self-Employed Persons
Retirement benefits you received from
Exception. The United States has social
a church plan after retirement, or
You must pay SE tax if you had net
security agreements with many countries
The rental value of or allowance for a
earnings of $400 or more as a
to eliminate dual taxes under two social
home furnished to you (including
self-employed person. If you are in
security systems. Under these
payments for utilities) after retirement.
business (farm or nonfarm) for yourself,
agreements, in most cases ,you must pay
you are self-employed.
If you were an ordained minister, a
social security and Medicare taxes only to
member of a religious order who has not
You must also pay SE tax on your
the country you live in.
taken a vow of poverty, or a Christian
share of certain partnership income and
If you have questions about
Science practitioner, and were employed
your guaranteed payments. See
international social security agreements,
by a church (congregation) for a salary, do
Partnership Income or Loss
in the
you can:
not include that income in Form 1040-SS,
instructions for Part V, later.
1. Visit the SSA International
Part IV. Instead, figure your SE tax by
Church Employees
Programs website at
SSA.gov/
completing Part V, including on line 2 this
international;
If you had church employee income of
income and any rental (parsonage)
$108.28 or more, you must pay SE tax on
allowance or the value of meals and
2. Call the SSA Office of International
that income. Church employee income is
lodging provided to you. On the same line,
Programs if you speak English at
Instructions for Form 1040-SS (2017)
SS-2
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