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 - 2005 Page 2
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1
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7provide the other information
employer social security and Medicare
By Phone
requested.
taxes.
If you are a resident of the Virgin
If your only income subject to
If you check the “Yes” box, you, and
Islands or Puerto Rico, you can order
self-employment tax is church
your spouse if filing a joint return, are
forms and publications by calling
employee income, skip lines 1 through
authorizing the IRS to call the designee
1-800-TAX-FORM (1-800-829-3676).
4b in Part V. Enter -0- on line 4c and go
to answer any questions that may arise
to line 5a.
during the processing of your return.
In Person
You are also authorizing the designee
Note. The following addresses are
Ministers and Members of
to:
subject to change.
•
Religious Orders
Give the IRS any information that is
Puerto Rico. U.S. Internal Revenue
missing from your return,
In most cases, you must pay SE tax on
•
Service, 7 Tabonuco Street, Suite 120,
Call the IRS for information about the
salaries and other income for services
San Patricio Office Center, Guaynabo,
processing of your return or the status
you performed as a minister, a member
PR 00966; or send your order to
of your refund or payment(s),
of a religious order who has not taken a
•
National Distribution Center, P.O. Box
Receive copies of notices or
vow of poverty, or a Christian Science
8903, Bloomington, IL 61702-8903.
transcripts related to your return, upon
practitioner. But if you filed Form 4361,
request, and
Virgin Islands. Federal Building,
Application for Exemption From
•
Respond to certain IRS notices about
Room 216, 5500 Veterans Drive,
Self-Employment Tax for Use by
math errors, offsets, and return
Charlotte Amalie, St. Thomas, VI
Ministers, Members of Religious Orders
preparation.
00802; V.I. Bureau of Internal Revenue,
and Christian Science Practitioners,
9601 Estate Thomas, Charlotte Amalie,
and received IRS approval, you will be
You are not authorizing the designee
St. Thomas, VI 00802; or V.I. Bureau of
exempt from paying SE tax on those
to receive any refund check, bind you
Internal Revenue, 4008 Estate
net earnings. If you had no other
to anything (including any additional tax
Diamond, Christiansted, St. Croix, VI
income subject to SE tax, you are not
liability), or otherwise represent you
00820.
required to file Form 1040-SS. But if
before the IRS. If you want to expand
you had other earnings of $400 or more
the designee’s authorization, see Pub.
American Samoa. American Samoa
subject to SE tax, see Part V, line A.
947, Practice Before the IRS and
Government, Tax Division, Suite 111,
Power of Attorney.
If you must pay SE tax, include this
Pago Plaza, Pago Pago, AS 96799; or
income on Part IV, line 1. But do not
Tax Office, EOB Building, Utulei, AS
The authorization will automatically
report it on Part V, line 5a; it is not
96799.
end no later than the due date (without
considered church employee income.
regard to extensions) for filing your
CNMI. Division of Revenue and
Also include on Part IV, line 1:
2006 tax return. This is April 16, 2007,
Taxation, CNMI, Central Office, Civic
•
The rental value of or allowance for a
for most people. If you wish to revoke
Center, Saipan, MP 96950.
home furnished to you (including
the authorization before it ends, see
payments for utilities), and
Pub. 947.
•
Name and SSN
The value of meals and lodging
Signature and Date
provided to you, your spouse, and your
To ensure proper credit to your social
dependents for your employer’s
security account, enter your name and
Sign and date your return. It is not valid
convenience.
social security number (SSN), and your
unless you sign it. If you are filing a
spouse’s if filing a joint return, exactly
Do not include on Part IV, line 1:
joint return, your spouse must also sign.
•
as shown on your social security card.
Retirement benefits you received
Generally, anyone you pay to
If you do not have an SSN, get Form
from a church plan after retirement, or
•
prepare your return must sign it in the
SS-5, Application for a Social Security
The rental value of or allowance for a
space provided. The preparer must give
Card, from an SSA district office.
home furnished to you (including
you a copy of the return for your
payments for utilities) after retirement.
records. Someone who prepares your
Who Must Pay SE Tax?
If you were a duly ordained minister
return but does not charge you should
who was a church employee and you
not sign your return.
Self-Employed Persons
must pay SE tax, report in Part IV your
income and expenses from performing
Daytime Phone Number
You must pay SE tax if you had net
services as a minister. Enter the net
earnings of $400 or more as a
Providing your daytime phone number
amount on Part V, line 2.
self-employed person. If you are in
may help speed the processing of your
For details, see Pub. 517, Social
business for yourself or you are a
return. If we have questions about
Security and Other Information for
farmer, you are self-employed.
items on your return and you can
Members of the Clergy and Religious
answer our questions over the phone,
You must also pay SE tax on your
Workers.
we may be able to continue processing
share of certain partnership income and
If you have ever filed Form 2031
your return without mailing you a letter.
your guaranteed payments. See
!
to elect social security coverage
If you are filing a joint return, you may
Partnership Income or Loss beginning
on your earnings as a minister,
enter either your or your spouse’s
on page 4.
CAUTION
you cannot revoke that election.
daytime phone number.
Church Employees
Members of Certain
How To Get Forms and
If you had church employee income of
Religious Sects
$108.28 or more, you must pay SE tax
Publications
on that income. Church employee
If you have conscientious objections to
income is wages you received as an
social security insurance because of
By Internet
employee (other than as a minister or
your membership in and belief in the
You can access the IRS website 24
member of a religious order) of a
teachings of a religious sect recognized
hours a day, 7 days a week, at
church or qualified church-controlled
as being in existence at all times since
to download forms,
organization that has a certificate in
December 31, 1950, and which has
instructions, and publications.
effect electing exemption from
provided a reasonable level of living for
-2-
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