Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2011 Page 29

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Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
L
Retirement savings
Effective date of
exemption . . . . . . . . . . . . . . . .
7
arrangements . . . . . . . . . .
10-11
Accountable plan . . . . . . . . . . . .
Lay employees . . . . . . . . . . . . . . .
8
4
Election to exclude church
Retirement savings
Administrators . . . . . . . . . . . . . . .
Living abroad . . . . . . . . . . . . . . 7,
9
9
employees . . . . . . . . . . . . . . . .
4
contributions credit . . . . . . .
11
American Samoa . . . . . . . . . . . 4,
7
Filing requirements for most
Royalty income from
Assistance (See Tax help)
M
taxpayers . . . . . . . . . . . . . . . . .
10
books . . . . . . . . . . . . . . . . . . . . . .
5
Members of recognized
Foreign earned income . . . . . . .
9
C
religious sects . . . . . . . . . . . 2,
6
Form:
S
Members of religious
Cantors . . . . . . . . . . . . . . . . . . . . . .
9
941 . . . . . . . . . . . . . . . . . . . . . . . . .
7
SECA . . . . . . . . . . . . . . . . . . . . 2,
3-4
orders . . . . . . . . . . . . . 2, 3, 5-6,
9
Christian Science:
943 . . . . . . . . . . . . . . . . . . . . . . . . .
7
Sects, members of recognized
Ministerial services, exemption
Practitioners . . . . . . . . . . 2, 4,
5-6
944 . . . . . . . . . . . . . . . . . . . . . . . . .
7
religious . . . . . . . . . . . . . . . . . 2,
6
for:
Readers . . . . . . . . . . . . . . . 2, 4,
5
1040 . . . . . . . . . 9, 10, 13,
15-16
Self-Employment Contributions
Christian Science practitioners
Common-law employee . . . . . .
3
1040-ES . . . . . . . . . . . . . . . . . . .
10
Act (See SECA)
and readers . . . . . . . . . . . . . . .
5
Commonwealth of the Northern
1040X . . . . . . . . . . . . . . . . . . . . . .
6
Members of religious
Self-employment tax:
Mariana Islands (CNMI) . . . . . 4,
2106-EZ . . . . . . . . . . . . . . . . . . .
20
orders . . . . . . . . . . . . . . . . . . . .
5
Deduction . . . . . . . . . . . . . . . . . .
10
7
4029 . . . . . . . . . . . . . . . . . 5, 6,
10
Ministers . . . . . . . . . . . . . . . . . . . .
4
Exemption . . . . . . . . . . . . . 5-6,
10
4361 . . . . . . . . . . . . . . . . . 5, 6,
10
Comprehensive
Maximum earnings . . . . . . . . . .
8
Ministers . . . . . . . 2, 3, 4, 5-6,
8-10
Schedule A (Form 1040) . . . .
17
example . . . . . . . . . . . . . . . .
12-23
Nonfarm optional method . . . .
8
Retired . . . . . . . . . . . . . . . . . . . . .
9
Schedule C-EZ (Form
Credit:
Refunds of . . . . . . . . . . . . . . . . . .
6
Missionary team, husband and
1040) . . . . . . . . . . . . . . . . . . . .
18
Earned income . . . . . . . . . . . . .
11
Regular method . . . . . . . . . . .
7-8
wife . . . . . . . . . . . . . . . . . . . . . . . .
8
Schedule SE (Form
Retirement savings
Self-employment, net earnings
More information (See Tax help)
1040) . . . . . . . . . . . . . . . . . . . .
19
contributions . . . . . . . . . . . . .
11
from . . . . . . . . . . . . . . . . . . . . .
7-8
SS-8 . . . . . . . . . . . . . . . . . . . . . . .
3
SIMPLE plan . . . . . . . . . . . . . . . .
11
Free tax services . . . . . . . . . . . .
27
N
D
Simplified employee pension
Nonaccountable plan . . . . . . . . .
8
Deduction for self-employment
(SEP) plan . . . . . . . . . . . . . . . .
11
G
Nonfarm optional method . . . .
8
tax . . . . . . . . . . . . . . . . . . . . . . . .
10
Social security
Gross income, amounts
Nonresident aliens . . . . . . . . . . .
4
coverage . . . . . . . . . . . . . . . . .
3-4
included and not included
E
in . . . . . . . . . . . . . . . . . . . . . . . . . .
7
O
Earned income credit . . . . . . . .
11
T
Guam . . . . . . . . . . . . . . . . . . . . . . 4,
7
Offerings and fees . . . . . . . . . 7,
8
Effective date:
Tax help . . . . . . . . . . . . . . . . . . . . .
27
Exemption from FICA
Overseas duty . . . . . . . . . . . . . . 7,
9
Tax-free income, deductibility of
H
taxes . . . . . . . . . . . . . . . . . . . . .
7
expenses . . . . . . . . . . . . . . . . . .
9
Health insurance costs,
Exemption from
P
Taxpayer Advocate . . . . . . . . . .
27
deductibility . . . . . . . . . . . . . . .
10
self-employment (SE)
Parsonage allowance . . . . . 7,
8-9
Tax-sheltered annuity
Help (See Tax help)
tax . . . . . . . . . . . . . . . . . . . . . . .
6
plans . . . . . . . . . . . . . . . . . . . . . .
Publications (See Tax help)
11
Employment status . . . . . . . . . . .
Home ownership, exclusion of
3
Teachers . . . . . . . . . . . . . . . . . . . . .
Puerto Rico . . . . . . . . . . . . . . . . 4,
9
7
allowance . . . . . . . . . . . . . . . . . .
9
Estimated tax . . . . . . . . . . . . . . .
10
Theological students . . . . . . . . .
9
House or parsonage, fair rental
Exclusion, foreign earned
Traveling evangelists . . . . . . . . .
9
Q
value . . . . . . . . . . . . . . . . . . . . . . .
9
income . . . . . . . . . . . . . . . . . . . . .
9
TTY/TDD information . . . . . . . .
27
Qualified retirement plan . . . .
11
Exemption:
Form 4029 . . . . . . . . . . . . . . . . 5,
6
I
U
Form 4361 . . . . . . . . . . . . . . . . 5,
6
R
Income tax:
From FICA taxes . . . . . . . . . . . .
6
U.S. citizens . . . . . . . . . . . . . . . . . .
4
Estimated tax . . . . . . . . . . . . . .
10
Refunds, self-employment
From self-employment (SE)
U.S. Virgin Islands . . . . . . . . . 4,
7
Income and expenses . . . .
8-10
tax . . . . . . . . . . . . . . . . . . . . . . . . .
6
tax . . . . . . . . . . . . . . . . . . . . .
5-6
Withholding . . . . . . . . . . . . . . . .
10
Reimbursements . . . . . . . . . . . . .
7
Individual retirement
V
Religious orders, members
F
arrangements (IRAs) . . . . . .
11
of . . . . . . . . . . . . . . . . . 2, 3, 5-6,
9
Vow of poverty . . . . . . 2, 3-4, 5,
9
Federal Insurance
Religious workers . . . . . . . . . . 2,
4
Contributions Act (See FICA)
K
Rental allowance . . . . . . . . . 7,
8-9
FICA:
Resident aliens . . . . . . . . . . . . . . .
Keogh (H.R.10) plans . . . . . . . .
11
4
Are you covered? . . . . . . . . . . .
2
Retired ministers . . . . . . . . . . . . .
9
Publication 517 (2011)
Page 29

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