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 Page 3
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8your guaranteed payments. See
incurred as a church employee. Attach an
2. Call the SSA Office of International
Partnership Income or Loss on page
explanation.
Programs at:
SS-6.
a. 410-965-0144 (not toll free) for
For details, see Pub. 517, Social
questions on benefits under agreements,
Security and Other Information for
Church Employees
or
Members of the Clergy and Religious
If you had church employee income of
b. 410-965-3549 (not toll free) for
Workers.
$108.28 or more, you must pay SE tax on
questions on the coverage rules of the
Members of Certain Religious
that income. Church employee income is
agreements; or
wages you received as an employee
Sects
3. Write to Social Security
(other than as a minister or member of a
Administration, Office of International
If you have conscientious objections to
religious order) of a church or qualified
Programs, P.O. Box 17741, Baltimore,
social security insurance because of your
church-controlled organization that has a
MD 21235-7741. (Do not send Form
membership in and belief in the teachings
certificate in effect electing exemption
1040-SS to this address. Instead, see
of a religious sect recognized as being in
from employer social security and
Where To File on page SS-1.)
existence at all times since December 31,
Medicare taxes.
1950, and which has provided a
Even if you do not have to pay
If your only income subject to
reasonable level of living for its
self-employment tax because of a social
self-employment tax is church employee
dependent members, you can request
security agreement, you may still have to
income, skip lines 1 through 4b in Part V.
exemption from SE tax by filing Form
file a tax return with the Internal Revenue
Enter “-0-” on line 4c and go to line 5a.
4029, Application for Exemption From
Service.
Social Security and Medicare Taxes and
Ministers and Members of
Waiver of Benefits. If you filed Form 4029
Chapter 11 Bankruptcy Cases
Religious Orders
and have received IRS approval, do not
While you are a debtor in a chapter 11
file Form 1040-SS. See Pub. 517 for
In most cases, you must pay SE tax on
bankruptcy case, your net profit or loss
details.
salaries and other income for services
from self-employment will be included on
you performed as a minister, a member of
Employees of Foreign
the income tax return (Form 1041) of the
a religious order who has not taken a vow
bankruptcy estate. However, you — not
Governments or International
of poverty, or a Christian Science
the bankruptcy estate — are responsible
Organizations
practitioner. But if you filed Form 4361,
for paying self-employment tax on your
Application for Exemption From
You must pay SE tax on income you
net earnings from self-employment.
Self-Employment Tax for Use by
earned as a U.S. citizen or a resident of
Enter on the dotted line to the left of
Ministers, Members of Religious Orders
Puerto Rico employed by a foreign
line 3 of Form 1040-SS, Part V, “Chap. 11
and Christian Science Practitioners, and
government (or, in certain cases, by a
bankruptcy income” and the amount of
received IRS approval, you will be exempt
wholly owned instrumentality of a foreign
your net profit or (loss). Combine that
from paying SE tax on those net earnings.
government or an international
amount with the total of lines 1a, 1b, and
If you had no other income subject to SE
organization under the International
2 (if any) and enter the result on line 3.
tax, you are not required to file Form
Organizations Immunities Act) for
1040-SS. However, if you had other
services performed in the United States,
For other reporting requirements, see
earnings of $400 or more subject to SE
Puerto Rico, Guam, American Samoa,
page 20 in the instructions for Form 1040.
tax, see Part V, line A.
the USVI, or the CNMI. Report income
More Than One Business
from this employment on Part IV, line 1.
If you have ever filed Form 2031
Enter the net amount from Part IV, line
!
If you were a farmer and had at least one
to elect social security coverage
27, on Part V, line 2. If you performed
other business or you had two or more
on your earnings as a minister,
CAUTION
services elsewhere as an employee of a
nonfarm businesses, your net earnings
you cannot revoke that election.
foreign government or an international
from self-employment are the combined
If you must pay SE tax, include this
organization, those earnings are exempt
net earnings from all of your businesses.
income on Part IV, line 1. But do not
from SE tax.
If you had a loss in one business, it
report it on Part V, line 5a; it is not
reduces the income from another.
Commonwealth or Territory
considered church employee income.
Complete and file only one Form 1040-SS
Residents Living Abroad
for any 1 year. Attach a separate Part III
Also include on Part IV, line 1:
•
Generally, if you are a resident of Guam,
The rental value of a home or
or Part IV for each trade or business, and
American Samoa, the USVI, the CNMI, or
combine the net earnings in a single Part
allowance for a home furnished to you
Puerto Rico living abroad, you must pay
(including payments for utilities), and
V.
•
SE tax.
The value of meals and lodging
Joint returns. If both you and your
Exception. The United States has social
provided to you, your spouse, and your
spouse have self-employment income
security agreements with many countries
dependents for your employer’s
from separate farm or nonfarm
to eliminate dual taxes under two social
convenience.
businesses, each of you must complete
security systems. Under these
and file a separate Part III or Part IV. Be
However, do not include on Part IV,
agreements, you must generally pay
sure to enter at the top of each Part III or
line 1:
social security and Medicare taxes only to
•
Part IV the name and SSN of the spouse
Retirement benefits you received from
the country you live in.
who owns the business. Each of you must
a church plan after retirement, or
•
The United States now has social
also complete a separate Part V. Attach
The rental value of or allowance for a
security agreements with the following
these pages to a single Form 1040-SS.
home furnished to you (including
countries: Australia, Austria, Belgium,
payments for utilities) after retirement.
Husband-Wife Business
Canada, Chile, Denmark, Finland,
If you were an ordained minister, a
France, Germany, Greece, Ireland, Italy,
If you and your spouse jointly own and
member of a religious order who has not
Japan, Luxembourg, the Netherlands,
operate a farm or nonfarm business and
taken a vow of poverty, or a Christian
Norway, Portugal, South Korea, Spain,
share in the profits and losses, you are
Science practitioner, and were employed
Sweden, Switzerland, and the United
partners in a partnership, whether or not
by a church (congregation) for a salary,
Kingdom. Additional agreements are
you have a formal partnership agreement.
do not include that income in Form
expected in the future.
Do not use Part III or IV. Instead, file the
1040-SS, Part IV. Instead, figure your SE
appropriate partnership return.
If you have questions about
tax by completing Part V, including on line
international social security agreements,
2 this income and any rental (parsonage)
Exception — Qualified joint venture. If
you can:
allowance or the value of meals and
you and your spouse materially
lodging provided to you. On the same
1. Visit the Social Security
participate (see Material participation in
line, subtract the allowable amount of any
Administration (SSA) website at www.
the 2008 Instructions for Schedule C) as
unreimbursed business expenses you
socialsecurity.gov/international;
the only members of a jointly owned and
SS-3
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