C
- Cantors, Cantors.
- Christian Science
-
- Practitioners, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners., Readers., Members of the Clergy, Refunds of SE tax.
- practitioners, Christian Science Practitioners and Readers
- Readers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers.
- readers, Christian Science Practitioners and Readers
- Common-law employee, Common-law employee.
- Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.
- Comprehensive example, Comprehensive Example, Attachment 2—John E. White011-00-2222 Worksheet 4.Figuring Net Self-Employment Income for Schedule SE (Form 1040)
- Credit
-
- Earned income, More information.
- Retirement savings contributions, Retirement savings contributions credit.
E
- Earned income credit, More information.
- Effective date
-
- Exemption from FICA taxes, Effective date.
- Exemption from self-employment (SE) tax, Effective date of exemption., Effective date of exemption.
- Employment status, Employment status for other tax purposes.
- Estimated tax, Deduction for SE Tax
- Exclusion, foreign earned income, Foreign Earned Income
- Exemption
-
- Form 4029, Exemption From Self-Employment (SE) Tax, Requesting Exemption—Form 4029
- Form 4361, Exemption From Self-Employment (SE) Tax, Requesting Exemption—Form 4361
- From FICA taxes, Exemption From FICA Taxes
- From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid.
F
- Federal Insurance Contributions Act (see FICA)
- FICA
-
- Are you covered?, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?
- Effective date of exemption, Effective date.
- Election to exclude church employees, Election by Church To Exclude Their Employees From FICA Coverage
- Filing requirements for most taxpayers, Filing Your Return
- Foreign earned income, Foreign Earned Income
- Form
-
- 1040, Excess rental allowance., Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax., Form 1040, ,
- 1040-ES, Deduction for SE Tax
- 1040X, Refunds of SE tax., Refunds of SE tax paid.
- 2106-EZ,
- 4029, Exemption From Self-Employment (SE) Tax, Requesting Exemption—Form 4029, Exemption from SE tax.
- 4361, Exemption From Self-Employment (SE) Tax, Requesting Exemption—Form 4361, Exemption from SE tax.
- 941, Forms 941, 943, and 944.
- 943, Forms 941, 943, and 944.
- 944, Forms 941, 943, and 944.
- Schedule A (Form 1040),
- Schedule C-EZ (Form 1040),
- Schedule SE (Form 1040),
- SS-8, Form SS-8.
- Free tax services, How To Get Tax Help
M
- Members of recognized religious sects, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects
- Members of religious orders, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax., Earnings—Members of Religious Orders
- Ministerial services, exemption for
-
- Christian Science practitioners and readers, Christian Science Practitioners and Readers
- Members of religious orders, Members of Religious Orders
- Ministers, Ministers
- Ministers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined., Form SS-8., Ministers, Members of the Clergy, Refunds of SE tax., Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax
-
- Retired, Retired ministers.
- Missionary team, husband and wife, Husband and Wife Missionary Team
- More information (see Tax help)
R
- Refunds, self-employment tax, Refunds of SE tax., Refunds of SE tax paid.
- Reimbursements, Employee reimbursement arrangements.
- Religious orders, members of, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax., Earnings—Members of Religious Orders
- Religious workers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees)
- Rental allowance, Amounts included in gross income., Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances., Cantors.
- Resident aliens, U.S. Citizens and Resident and Nonresident Aliens
- Retired ministers, Retired ministers.
- Retirement savings arrangements, More information., More information.
- Retirement savings contributions credit, Retirement savings contributions credit.
- Royalty income from books, Books or articles.
S
- SECA, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.
- Sects, members of recognized religious, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects
- Self-Employment Contributions Act (see SECA)
- Self-employment tax
-
- Deduction, Deduction for SE Tax
- Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid., Exemption from SE tax.
- Maximum earnings, Maximum Earnings Subject to SE Tax
- Nonfarm optional method, Nonfarm Optional Method
- Refunds of, Refunds of SE tax., Refunds of SE tax paid.
- Regular method, Regular Method, Maximum Earnings Subject to SE Tax
- Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information.
- SIMPLE plan, Retirement plans for the self-employed.
- Simplified employee pension (SEP) plan, Retirement plans for the self-employed.
- Social security coverage, Social Security Coverage, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.
