Instructions For Form 1040-Ss Page 2
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13Claim excess social security tax
The rental value of a home or allowance
organization, those earnings are exempt
withheld;
for a home furnished to you (including
from SE tax.
Claim the additional child tax credit
payments for utilities), and
Commonwealth or Territory
(bona fide residents of Puerto Rico only),
The value of meals and lodging
Residents Living Abroad
Claim the health coverage tax credit
provided to you, your spouse, and your
(bona fide residents of Puerto Rico only).
dependents for your employer's
Generally, if you are a resident of Guam,
convenience.
American Samoa, the USVI, the CNMI, or
Who Must Pay SE Tax
Puerto Rico living abroad, you must pay
However, do not include in Part IV,
SE tax.
Self-Employed Persons
line 1:
Exception. The United States has social
Retirement benefits you received from
You must pay SE tax if you had net
security agreements with many countries
a church plan after retirement, or
earnings of $400 or more as a
to eliminate dual taxes under two social
The rental value of or allowance for a
self-employed person. If you are in
security systems. Under these
home furnished to you (including
business (farm or nonfarm) for yourself,
agreements, you must generally pay
payments for utilities) after retirement.
you are self-employed.
social security and Medicare taxes only to
If you were an ordained minister, a
the country you live in.
You must also pay SE tax on your
member of a religious order who has not
share of certain partnership income and
If you have questions about
taken a vow of poverty, or a Christian
your guaranteed payments. See
international social security agreements,
Science practitioner, and were employed
Partnership Income or Loss
in the
you can:
by a church (congregation) for a salary, do
instructions for Part V, later.
1. Visit the SSA International
not include that income in Form 1040-SS,
Church Employees
Programs website at
Part IV. Instead, figure your SE tax by
completing Part V, including on line 2 this
If you had church employee income of
2. Call the SSA Office of International
income and any rental (parsonage)
$108.28 or more, you must pay SE tax on
Programs if you speak English at
allowance or the value of meals and
that income. Church employee income is
410-965-3322 (not toll free) for questions
lodging provided to you. On the same line,
wages you received as an employee
about the agreements; or
subtract the allowable amount of any
(other than as a minister or member of a
unreimbursed business expenses you
religious order) of a church or qualified
3. Write to: Social Security
incurred as a church employee. Attach an
church-controlled organization that has a
Administration, Office of International
explanation.
certificate in effect electing exemption
Programs, P.O. Box 17741, Baltimore, MD
from employer social security and
21235-7741 USA. (Do not send Form
For details, see Pub. 517.
Medicare taxes.
1040-SS to this address. Instead, see
Members of Recognized
Where To
File, later.)
If your only income subject to
Religious Sects
Even if you do not have to pay SE
self-employment tax is church employee
tax because of a social security
income, skip lines 1a through 4b in Part V.
!
If you have conscientious objections to
agreement, you may still have to
Enter “-0-” on line 4c and go to line 5a.
social security insurance because of your
CAUTION
file a tax return with the Internal Revenue
membership in and belief in the teachings
Ministers and Members of
Service.
of a religious sect recognized as being in
Religious Orders
existence at all times since December 31,
Chapter 11 Bankruptcy Cases
1950, and which has provided a
In most cases, you must pay SE tax on
reasonable level of living for its dependent
salaries and other income for services you
While you are a debtor in a Chapter 11
members, you can request exemption
performed as a minister, a member of a
bankruptcy case, your net profit or loss
from SE tax by filing Form 4029,
religious order who has not taken a vow of
from self-employment will be included on
Application for Exemption From Social
poverty, or a Christian Science
the income tax return (Form 1041) of the
Security and Medicare Taxes and Waiver
practitioner. But if you filed Form 4361,
bankruptcy estate. However, you—not the
of Benefits. If you filed Form 4029 and
Application for Exemption From
bankruptcy estate—are responsible for
have received IRS approval, do not file
Self-Employment Tax for Use by
paying self-employment tax on your net
Form 1040-SS. See Pub. 517 for details.
Ministers, Members of Religious Orders
earnings from self-employment.
and Christian Science Practitioners, and
Employees of Foreign
Enter on the dotted line next to line 3 of
received IRS approval, you will be exempt
Form 1040-SS, Part V, “Chap. 11
Governments or International
from paying SE tax on those net earnings.
bankruptcy income” and the amount of
Organizations
If you had no other income subject to SE
your net profit or (loss). Combine that
tax and do not owe any of the taxes listed
You must pay SE tax on income you
amount with the total of lines 1a, 1b, and 2
earlier under
Who Must
File, you aren't
earned as a U.S. citizen or a resident of
(if any) and enter the result on line 3.
required to file Form 1040-SS. However, if
Puerto Rico employed by a foreign
you had other earnings of $400 or more
For other reporting requirements, see
government (or, in certain cases, by a
subject to SE tax, see Part V, line A.
the Instructions for Form 1040.
wholly owned instrumentality of a foreign
government or an international
If you have ever filed Form 2031,
More Than One Business
organization under the International
to elect social security coverage
!
Organizations Immunities Act) for services
If you were a farmer and had at least one
on your earnings as a minister,
CAUTION
performed in the United States, Puerto
other business or you had two or more
you cannot revoke that election.
Rico, Guam, American Samoa, the USVI,
nonfarm businesses, your net earnings
or the CNMI. Report income from this
from self-employment are the combined
If you must pay SE tax, include this
employment on Part IV, line 1. Enter the
net earnings from all of your businesses. If
income in Part IV, line 1. But do not report
net amount from Part IV, line 27, on Part V,
you had a loss in one business, it reduces
it in Part V, line 5a; it isn't considered
line 2. If you performed services
the income from another. Complete and
church employee income.
elsewhere as an employee of a foreign
file only one Form 1040-SS for any 1 year.
Also include in Part IV, line 1:
government or an international
Attach a separate Part III or Part IV for
Instructions for Form 1040-SS (2016)
SS-2
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