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 - 2002 Page 3
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8More Than One
Part I—Total Tax and
Employees of Foreign
Governments or
Business
Credits
International Organizations
If you were a farmer and had at least
Line 1
one other business or you had two or
You must pay SE tax on income you
more businesses, your net earnings
earned as a U.S. citizen or a resident of
Check the filing status that applies to
from self-employment are the combined
Puerto Rico employed by a foreign
you.
net earnings from all of your
government (or, in certain cases, by a
Single. Your filing status is single if:
businesses. If you had a loss in one
wholly owned instrumentality of a
•
On the last day of the year, you are
business, it reduces the income from
foreign government or an international
unmarried or legally separated from
another. Complete and file only one
organization under the International
your spouse under a divorce or
Form 1040-SS for any 1 year. Attach a
Organizations Immunities Act) for
separate maintenance decree or
profit and loss statement for each trade
•
services performed in the United
You meet all five of the following
or business, and include the net
States, Puerto Rico, Guam, American
conditions.
earnings in Part V.
Samoa, the CNMI, or the Virgin Islands.
1. You lived apart from your spouse
Report income from this employment
for the last 6 months of 2002.
Joint returns. If both you and your
on Part IV, line 1. If you performed
Temporary absences for special
spouse have self-employment income
services elsewhere as an employee of
circumstances, such as business,
from a farm or nonfarm business, each
a foreign government or an
medical care, school, or military
of you must complete and file a
international organization, those
service, count as time lived in the
separate Part III or Part IV. Be sure to
earnings are exempt from SE tax.
home.
enter at the top of each Part III or Part
2. You file a separate return from
IV the name and social security number
Commonwealth or Territory
your spouse.
of the spouse who owns the business.
3. You paid over half the cost of
Each of you must also complete a
Residents Living Abroad
keeping up your home for 2002.
separate Part V.
If you are a resident of Guam,
4. Your home was the main home of
American Samoa, the Virgin Islands,
your child, adopted child, stepchild, or
the CNMI, or Puerto Rico living abroad,
Community Income
foster child for more than half of 2002.
in most cases you must pay SE tax.
5. You could claim the child as a
In most cases, if any of the income
dependent (see Pub. 501, Exemptions,
Exception. The United States has
from a business, including farming, is
Standard Deduction, and Filing
community income, all of the income
social security agreements with many
Information).
from that business is considered
countries to eliminate dual taxes under
Married filing jointly. You can choose
self-employment earnings of the
two social security systems. Under
this filing status if you were married and
spouse who carried on the trade or
these agreements, you must generally
both you and your spouse agree to file
business. The identity of the spouse
pay social security and Medicare taxes
a joint return. If you choose to file a
who carried on the trade or business is
only to the country you live in.
joint return, check the box for married
determined by the facts in each
filing jointly and be sure to include your
situation. If you and your spouse are
The United States now has social
spouse’s name and social security
partners in a partnership, see
security agreements with the following
number (SSN) on the lines provided
Partnership Income or Loss on
countries: Australia, Austria, Belgium,
below your name and SSN. If your
page 6.
Canada, Chile, Finland, France,
spouse also had self-employment
Germany, Greece, Ireland, Italy,
income, complete and attach a
Luxembourg, the Netherlands, Norway,
Fiscal Year Filers
separate Part V and, if applicable, Part
Portugal, South Korea, Spain, Sweden,
VI. If necessary, attach a separate Part
If your tax year is a fiscal year, use the
Switzerland, and the United Kingdom.
III or Part IV for your spouse’s farm or
tax rate and earnings base that apply at
Additional agreements are expected in
nonfarm business.
the time the fiscal year begins. Do not
the future.
prorate the tax or earnings base for a
Joint and several tax liability. If
If you have questions about
fiscal year that overlaps the date of a
you file a joint return, both you and your
rate or earnings base change.
international social security
spouse are generally responsible for
agreements, you can:
the tax and any interest or penalties
•
due on the return. This means that if
Visit the Social Security
one spouse does not pay the tax due,
Administration (SSA) Web Site at
Specific Instructions
the other may have to.
,
•
Call the SSA Office of International
Married filing separately. You can
The accounting method you used to
Programs at (410) 965-3544 or (410)
choose this filing status if you were
record your farm income determines
965-3554 (these are not toll-free
married. This method may benefit you if
whether you complete Section A or C of
numbers), or
you want to be responsible only for
Part III.
•
your own tax.
Write to Social Security
Administration, Office of International
Cash method. Include all of your
Line 4
Programs, P.O. Box 17741, Baltimore,
income in the year you actually get it.
MD 21235-7741. (Do not send Form
If either of the following applies, see
Generally, you deduct your expenses
1040-SS to this address.)
when you pay them.
Schedule H (Form 1040), Household
Even if you do not have to pay
Employment Taxes, and its instructions
to find out if you owe these taxes.
self-employment tax because of a
Accrual method. Include your income
social security agreement, you may still
in the year you earned it. It does not
1. You paid any one household
have to file a tax return with the Internal
matter when you get it. You deduct
employee cash wages of $1,300 or
Revenue Service.
your expenses when you incur them.
more in 2002.
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