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 - 2004 Page 2
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8You are also authorizing the designee
In Person
Ministers and Members of
to:
Religious Orders
Note. The following addresses are
•
Give the IRS any information that is
subject to change.
In most cases, you must pay SE tax on
missing from your return,
•
Puerto Rico. U.S. Internal Revenue
salaries and other income for services
Call the IRS for information about the
Service, 7 Tabonuco Street, Suite 120,
you performed as a minister, a member
processing of your return or the status
San Patricio Office Center, Guaynabo,
of a religious order who has not taken a
of your refund or payment(s),
•
PR 00966; or send your order to
vow of poverty, or a Christian Science
Receive copies of notices or
Eastern Area Distribution Center, P.O.
practitioner. But if you filed Form 4361,
transcripts related to your return, upon
Box 25866, Richmond, VA 23289-5866.
Application for Exemption From
request, and
•
Self-Employment Tax for Use by
Respond to certain IRS notices about
Virgin Islands. Federal Building,
Ministers, Members of Religious Orders
math errors, offsets, and return
Room 216, 5500 Veterans Drive,
and Christian Science Practitioners,
preparation.
Charlotte Amalie, St. Thomas, VI
and received IRS approval, you will be
00802; V.I. Bureau of Internal Revenue,
You are not authorizing the designee
exempt from paying SE tax on those
9601 Estate Thomas, Charlotte Amalie,
to receive any refund check, bind you
net earnings. If you had no other
St. Thomas, VI 00802; or V.I. Bureau of
to anything (including any additional tax
income subject to SE tax, you are not
Internal Revenue, 4008 Estate
liability), or otherwise represent you
required to file Form 1040-SS. But if
Diamond, Christiansted, St. Croix, VI
before the IRS. If you want to expand
you had other earnings of $400 or more
00820.
the designee’s authorization, see Pub.
subject to SE tax, see Part V, line A.
American Samoa. American Samoa
947, Practice Before the IRS and
Government, Tax Division, Suite 111,
If you must pay SE tax, include this
Power of Attorney.
Pago Plaza, Pago Pago, AS 96799; or
income on Part IV, line 1. But do not
The authorization will automatically
Tax Office, EOB Building, Utulei, AS
report it on Part V, line 5a; it is not
end no later than the due date (without
96799.
considered church employee income.
regard to extensions) for filing your
Also, include on Part IV, line 1:
CNMI. Division of Revenue and
•
2005 tax return. This is April 17, 2006,
The rental value of or allowance for a
Taxation, CNMI, Central Office, Civic
for most people. If you wish to revoke
home furnished to you (including
Center, Saipan, MP 96950.
the authorization before it ends, see
payments for utilities), and
•
Pub. 947.
The value of meals and lodging
Name and SSN
provided to you, your spouse, and your
Signature and Date
To ensure proper credit to your social
dependents for your employer’s
security account, enter your name and
convenience.
Sign and date your return. It is not valid
social security number (SSN), and your
unless you sign it. If you are filing a
Do not include on Part IV, line 1:
spouse’s if filing a joint return, exactly
•
joint return, your spouse must also sign.
Retirement benefits you received
as shown on your social security card.
from a church plan after retirement, or
If you do not have an SSN, get Form
Generally, anyone you pay to
•
The rental value of or allowance for a
SS-5, Application for a Social Security
prepare your return must sign it in the
home furnished to you (including
space provided. The preparer must give
Card, from an SSA district office.
payments for utilities) after retirement.
you a copy of the return for your
Who Must Pay SE Tax?
records. Someone who prepares your
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
You must pay SE tax if you had net
Daytime Phone Number
services as a minister. Enter the net
earnings of $400 or more as a
amount on Part V, line 2.
Providing your daytime phone number
self-employed person. If you are in
business for yourself or you are a
may help speed the processing of your
For details, see Pub. 517, Social
farmer, you are self-employed.
return. If we have questions about
Security and Other Information for
items on your return and you can
You must also pay SE tax on your
Members of the Clergy and Religious
answer our questions over the phone,
share of certain partnership income and
Workers.
we may be able to continue processing
your guaranteed payments. See
your return without mailing you a letter.
If you have ever filed Form 2031
Partnership Income or Loss on
!
If you are filing a joint return, you may
to elect social security coverage
page 6.
enter either your or your spouse’s
on your earnings as a minister,
CAUTION
Church Employees
daytime phone number.
you cannot revoke that election.
If you had church employee income of
Members of Certain
How To Get Forms and
$108.28 or more, you must pay SE tax
Religious Sects
on that income. Church employee
Publications
income is wages you received as an
If you have conscientious objections to
employee (other than as a minister or
social security insurance because of
By Internet
member of a religious order) of a
your membership in and belief in the
church or qualified church-controlled
You can access the IRS website 24
teachings of a religious sect recognized
organization that has a certificate in
hours a day, 7 days a week, at
as being in existence at all times since
effect electing exemption from
to download forms,
December 31, 1950, and which has
employer social security and Medicare
instructions, and publications.
provided a reasonable level of living for
taxes.
its dependent members, you can
By Phone
If your only income subject to
request exemption from SE tax by filing
If you are a resident of the Virgin
self-employment tax is church
Form 4029, Application for Exemption
Islands or Puerto Rico, you can order
employee income, skip lines 1 through
From Social Security and Medicare
forms and publications by calling
4b in Part V. Enter -0- on line 4c and go
Taxes and Waiver of Benefits. If you
1-800-TAX-FORM (1-800-829-3676).
to line 5a.
filed Form 4029 and have received IRS
-2-
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