Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2003
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23Publication 517
Contents
Cat. No. 15021x
Important Change for 2003 . . . . . . . . . . 1
Department
Social Security
of the
Important Reminder . . . . . . . . . . . . . . . 1
Treasury
and Other
Internal
Introduction . . . . . . . . . . . . . . . . . . . . . 1
Revenue
Service
Social Security Coverage . . . . . . . . . . . 3
Information for
Exemption From
Self-Employment (SE) Tax . . . . . . . . 4
Members of the
Qualified Services . . . . . . . . . . . . . . . . 6
Figuring Net Earnings From
Clergy and
Self-Employment for SE Tax . . . . . . 6
Income Tax: Income and
Religious
Expenses . . . . . . . . . . . . . . . . . . . 8
Filing Your Return . . . . . . . . . . . . . . . . 10
Workers
Retirement Savings
Arrangements . . . . . . . . . . . . . . . . 10
Earned Income Credit . . . . . . . . . . . . . . 11
For use in preparing
How To Get Tax Help . . . . . . . . . . . . . . 11
2003
Comprehensive Example . . . . . . . . . . . 12
Returns
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Important Change for
2003
Increased self-employed health insurance
deduction. In 2003, the self-employed health
insurance deduction increases from 70% (in
2002) to 100% of the cost of the insurance. For
more information, see Health Insurance Costs of
Self-Employed Ministers, later, under Income
Tax: Income and Expenses.
Important Reminder
Photographs of missing children. The Inter-
nal Revenue Service is a proud partner with the
National Center for Missing and Exploited Chil-
dren. Photographs of missing children selected
by the Center may appear in this publication on
pages that would otherwise be blank. You can
help bring these children home by looking at the
photographs and calling 1 – 800 – THE – LOST
(1 – 800 – 843 – 5678) if you recognize a child.
Introduction
Get forms and other information
faster and easier by:
Social security and Medicare taxes are collected
under two systems. Under the Self-Employment
Internet •
FTP •
Contributions Act (SECA), the self-employed
or
ftp.irs.gov
person pays all the taxes. Under the Federal
FAX •
Insurance Contributions Act (FICA), the em-
703–368–9694 (from your fax machine)
ployee and the employer each pay half of the
taxes. No earnings are subject to both systems.
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