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 - 2003 Page 3
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8provided a reasonable level of living for
1040-SS to this address. Instead, see
matter when you get it. You deduct
its dependent members, you can
Where To File on page 1.)
your expenses when you incur them.
request exemption from SE tax by filing
Even if you do not have to pay
Form 4029, Application for Exemption
self-employment tax because of a
Part I—Total Tax and
From Social Security and Medicare
social security agreement, you may still
Credits
Taxes and Waiver of Benefits. If you
have to file a tax return with the Internal
filed Form 4029 and have received IRS
Revenue Service.
approval, do not file Form 1040-SS.
Line 1
More Than One
See Pub. 517 for details.
Check the filing status that applies to
Business
you.
Employees of Foreign
Governments or
If you were a farmer and had at least
Single. Your filing status is single if:
•
one other business or you had two or
On the last day of the year, you are
International Organizations
more businesses, your net earnings
unmarried or legally separated from
You must pay SE tax on income you
from self-employment are the combined
your spouse under a divorce or
earned as a U.S. citizen or a resident of
net earnings from all of your
separate maintenance decree or
•
Puerto Rico employed by a foreign
businesses. If you had a loss in one
You meet all five of the following
government (or, in certain cases, by a
business, it reduces the income from
conditions.
wholly owned instrumentality of a
another. Complete and file only one
1. You lived apart from your spouse
foreign government or an international
Form 1040-SS for any 1 year. Attach a
for the last 6 months of 2003.
organization under the International
profit and loss statement for each trade
Temporary absences for special
Organizations Immunities Act) for
or business, and include the net
circumstances, such as business,
services performed in the United
earnings in Part V.
medical care, school, or military
States, Puerto Rico, Guam, American
Joint returns. If both you and your
service, count as time lived in the
Samoa, the CNMI, or the Virgin Islands.
spouse have self-employment income
home.
Report income from this employment
from a farm or nonfarm business, each
2. You file a separate return from
on Part IV, line 1. If you performed
of you must complete and file a
your spouse.
services elsewhere as an employee of
separate Part III or Part IV. Be sure to
3. You paid over half the cost of
a foreign government or an
enter at the top of each Part III or Part
keeping up your home for 2003.
international organization, those
IV the name and social security number
4. Your home was the main home of
earnings are exempt from SE tax.
of the spouse who owns the business.
your child, adopted child, stepchild, or
Each of you must also complete a
foster child for more than half of 2003.
Commonwealth or Territory
separate Part V.
5. You could claim the child as a
Residents Living Abroad
dependent (see Pub. 501, Exemptions,
Community Income
If you are a resident of Guam,
Standard Deduction, and Filing
American Samoa, the Virgin Islands,
Information).
In most cases, if any of the income
the CNMI, or Puerto Rico living abroad,
from a business, including farming, is
Married filing jointly. You can choose
in most cases you must pay SE tax.
community income, all of the income
this filing status if you were married and
Exception. The United States has
from that business is considered
both you and your spouse agree to file
social security agreements with many
self-employment earnings of the
a joint return. If you choose to file a
countries to eliminate dual taxes under
spouse who carried on the trade or
joint return, check the box for married
two social security systems. Under
business. The identity of the spouse
filing jointly and be sure to include your
these agreements, you must generally
who carried on the trade or business is
spouse’s name and social security
pay social security and Medicare taxes
determined by the facts in each
number (SSN) on the lines provided
only to the country you live in.
situation. If you and your spouse are
below your name and SSN. If your
partners in a partnership, see
spouse also had self-employment
The United States now has social
Partnership Income or Loss on
income, complete and attach a
security agreements with the following
page 6.
separate Part V and, if applicable, Part
countries: Australia, Austria, Belgium,
VI. If necessary, attach a separate Part
Canada, Chile, Finland, France,
Fiscal Year Filers
III or Part IV for your spouse’s farm or
Germany, Greece, Ireland, Italy,
nonfarm business.
Luxembourg, the Netherlands, Norway,
If your tax year is a fiscal year, use the
Portugal, South Korea, Spain, Sweden,
tax rate and earnings base that apply at
Joint and several tax liability. If
Switzerland, and the United Kingdom.
the time the fiscal year begins. Do not
you file a joint return, both you and your
Additional agreements are expected in
prorate the tax or earnings base for a
spouse are generally responsible for
the future.
fiscal year that overlaps the date of a
the tax and any interest or penalties
rate or earnings base change.
If you have questions about
due on the return. This means that if
international social security
one spouse does not pay the tax due,
agreements, you can:
the other may have to.
•
Specific Instructions
Visit the Social Security
Married filing separately. You can
Administration (SSA) website at
The accounting method you used to
choose this filing status if you were
record your farm income determines
married. This method may benefit you if
international,
•
whether you complete Section A or C of
you want to be responsible only for
Call the SSA Office of International
Part III.
your own tax.
Programs at (410) 965-3544 or (410)
Cash method. Include all of your
965-0377 (these are not toll-free
Line 4
income in the year you actually get it.
numbers), or
•
Generally, you deduct your expenses
Write to Social Security
If either of the following applies, see
when you pay them.
Administration, Office of International
Schedule H (Form 1040), Household
Programs, P.O. Box 17741, Baltimore,
Accrual method. Include your income
Employment Taxes, and its instructions
MD 21235-7741. (Do not send Form
in the year you earned it. It does not
to find out if you owe these taxes.
-3-
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