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 - 2006 Page 2

ADVERTISEMENT

before filing your return, enter on page 1
The authorization will automatically
USVI
of Form 1040-SS in the upper left corner
end no later than the due date (without
V.I. Bureau of Internal Revenue
the confirmation number you were given
regard to extensions) for filing your 2007
Federal Building, Room 216
at the end of the transaction and the
tax return. This is April 15, 2008, for most
5500 Veterans Drive
amount you charged (not including the
people. If you wish to revoke the
Charlotte Amalie, St. Thomas, VI
convenience fee).
authorization before it ends, see Pub.
00802
947.
Official Payments Corporation
V.I. Bureau of Internal Revenue
SM
1-800-2PAY-TAX
(1-800-272-9829)
9601 Estate Thomas
Signature and Date
1-877-754-4413 (Customer Service)
Charlotte Amalie, St. Thomas, VI
Sign and date your return. It is not valid
00802
unless you sign it. If you are filing a joint
Link2Gov Corporation
V.I. Bureau of Internal Revenue
return, your spouse must also sign. If your
SM
1-888-PAY-1040
(1-888-729-1040)
4008 Estate Diamond
spouse cannot sign the return, see Pub.
1-888-658-5465 (Customer Service)
Christiansted, St. Croix, VI 00820
501, Exemptions, Standard Deduction,
and Filing Information.
American Samoa
Pay by Electronic Federal Tax Payment
Generally, anyone you pay to prepare
American Samoa Government
System (EFTPS). EFTPS is a free tax
your return must sign it in the space
Tax Division, Suite 111
payment system designed with all
provided. The preparer must give you a
Pago Plaza
taxpayers in mind. Online or by phone,
copy of the return for your records.
Pago Pago, AS 96799
you input your tax payment information
Someone who prepares your return but
electronically and you are done. EFTPS
American Samoa Government
does not charge you should not sign your
offers you convenience. Through EFTPS,
Tax Office, EOB Building
return.
you can schedule one-time or recurring
Utulei, AS 96799
payments for withdrawal from your
If you have someone prepare your
CNMI
checking or savings account up to 365
return, you are still responsible for the
days in advance. You can also modify or
Division of Revenue and Taxation
correctness of the return.
cancel payments up to 2 business days
CNMI
before the scheduled withdrawal date. To
Central Office, Civic Center
Daytime Phone Number
use EFTPS, you must enroll. Enroll online
Saipan, MP 96950
Providing your daytime phone number
at or call 1-800-555-4477
may help speed the processing of your
Name and SSN
to receive an enrollment form and
return. If we have questions about items
instructions by mail. TTY/TDD help is
To ensure proper credit to your social
on your return and you can answer our
available by calling 1-800-733-4829.
security account, enter your name and
questions over the phone, we may be
SSN, and your spouse’s if filing a joint
Third Party Designee
able to continue processing your return
return, exactly as shown on your social
without mailing you a letter. If you are
If you want to allow a friend, family
security card. If you do not have an SSN,
filing a joint return, you may enter either
member, or any other person you choose
get Form SS-5, Application for a Social
your or your spouse’s daytime phone
to discuss your 2006 tax return with the
Security Card, from an SSA district office.
number.
IRS, check the “Yes” box in the Third
Who Must Pay SE Tax?
Party Designee area on page 1 of Form
How To Get Forms and
1040-SS. Also enter the designee’s
Self-Employed Persons
name, phone number, and any five
Publications
numbers the designee chooses as his or
You must pay SE tax if you had net
her personal identification number (PIN).
By Internet
earnings of $400 or more as a
But if you want to allow the paid preparer
self-employed person. If you are in
You can access the IRS website 24 hours
who signed your return to discuss it with
business for yourself or you are a farmer,
a day, 7 days a week, at
the IRS, just enter “Preparer” in the space
you are self-employed.
to download forms,
for the designee’s name. You do not have
instructions, and publications.
You must also pay SE tax on your
to provide the other information
share of certain partnership income and
requested.
By Phone
your guaranteed payments. See
If you check the “Yes” box, you, and
If you are a resident of the U.S. Virgin
Partnership Income or Loss beginning on
your spouse if filing a joint return, are
Islands or Puerto Rico, you can order
page 5.
authorizing the IRS to call the designee to
forms and publications by calling
Church Employees
answer any questions that may arise
1-800-TAX-FORM (1-800-829-3676).
during the processing of your return. You
If you had church employee income of
By Mail
are also authorizing the designee to:
$108.28 or more, you must pay SE tax on
Give the IRS any information that is
that income. Church employee income is
You can order forms and publications by
missing from your return,
wages you received as an employee
sending your order to:
Call the IRS for information about the
(other than as a minister or member of a
National Distribution Center
processing of your return or the status of
religious order) of a church or qualified
P.O. Box 8903
your refund or payment(s),
church-controlled organization that has a
Bloomington, IL 61702-8903
Receive copies of notices or transcripts
certificate in effect electing exemption
related to your return, upon request, and
from employer social security and
In Person
Respond to certain IRS notices about
Medicare taxes.
You can get forms and publications at the
math errors, offsets, and return
If your only income subject to
following walk-in sites.
preparation.
self-employment tax is church employee
Note. The following addresses are
You are not authorizing the designee
income, skip lines 1 through 4b in Part V.
subject to change.
to receive any refund check, bind you to
Enter -0- on line 4c and go to line 5a.
anything (including any additional tax
Ministers and Members of
Puerto Rico
liability), or otherwise represent you
Religious Orders
before the IRS. If you want to expand the
U.S. Internal Revenue Service
designee’s authorization, see Pub. 947,
7 Tabonuco Street, Suite 120
In most cases, you must pay SE tax on
Practice Before the IRS and Power of
San Patricio Office Center
salaries and other income for services
Attorney.
Guaynabo, PR 00966
you performed as a minister, a member of
-2-

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 8