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H&r Block Tax Online

H&r block tax online 10. H&r block tax online   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. H&r block tax online Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. H&r block tax online Use Schedule SE to figure net earnings from self-employment. H&r block tax online Sole proprietor or independent contractor. H&r block tax online   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. H&r block tax online SE tax rate. H&r block tax online    For 2013, the SE tax rate on net earnings is 15. H&r block tax online 3% (12. H&r block tax online 4% social security tax plus 2. H&r block tax online 9% Medicare tax). H&r block tax online Maximum earnings subject to self-employment tax. H&r block tax online    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. H&r block tax online 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. H&r block tax online   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. H&r block tax online 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. H&r block tax online   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. H&r block tax online 4% social security part of the SE tax on any of your net earnings. H&r block tax online However, you must pay the 2. H&r block tax online 9% Medicare part of the SE tax on all your net earnings. H&r block tax online Special Rules and Exceptions Aliens. H&r block tax online   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. H&r block tax online S. H&r block tax online citizens. H&r block tax online Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. H&r block tax online S. H&r block tax online social security system. H&r block tax online However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. H&r block tax online S. H&r block tax online residents for self-employment tax purposes. H&r block tax online For more information on aliens, see Publication 519, U. H&r block tax online S. H&r block tax online Tax Guide for Aliens. H&r block tax online Child employed by parent. H&r block tax online   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. H&r block tax online Church employee. H&r block tax online    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. H&r block tax online 28 or more in wages from the church or organization. H&r block tax online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H&r block tax online Fishing crew member. H&r block tax online   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. H&r block tax online You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. H&r block tax online The pay is not more than $100 per trip. H&r block tax online The pay is received only if there is a minimum catch. H&r block tax online The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. H&r block tax online You get a share of the catch or a share of the proceeds from the sale of the catch. H&r block tax online Your share depends on the amount of the catch. H&r block tax online The boat's operating crew normally numbers fewer than 10 individuals. H&r block tax online (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. H&r block tax online ) Notary public. H&r block tax online   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). H&r block tax online State or local government employee. H&r block tax online   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. H&r block tax online Foreign government or international organization employee. H&r block tax online   You are subject to SE tax if both the following conditions are true. H&r block tax online You are a U. H&r block tax online S. H&r block tax online citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. H&r block tax online Your employer is not required to withhold social security and Medicare taxes from your wages. H&r block tax online U. H&r block tax online S. H&r block tax online citizen or resident alien residing abroad. H&r block tax online    If you are a self-employed U. H&r block tax online S. H&r block tax online citizen or resident alien living outside the United States, in most cases you must pay SE tax. H&r block tax online Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. H&r block tax online Exception. H&r block tax online    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. H&r block tax online Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. H&r block tax online The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. H&r block tax online   For more information, see the Instructions for Schedule SE (Form 1040). H&r block tax online More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. H&r block tax online A loss from one business reduces your profit from another business. H&r block tax online Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. H&r block tax online Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. H&r block tax online It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. H&r block tax online Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. H&r block tax online If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. H&r block tax online Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. H&r block tax online The regular method. H&r block tax online The nonfarm optional method. H&r block tax online The farm optional method. H&r block tax online You must use the regular method unless you are eligible to use one or both of the optional methods. H&r block tax online Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. H&r block tax online You want to receive credit for social security benefit coverage. H&r block tax online You incurred child or dependent care expenses for which you could claim a credit. H&r block tax online (An optional method may increase your earned income, which could increase your credit. H&r block tax online ) You are entitled to the earned income credit. H&r block tax online (An optional method may increase your earned income, which could increase your credit. H&r block tax online ) You are entitled to the additional child tax credit. H&r block tax online (An optional method may increase your earned income, which could increase your credit. H&r block tax online ) Effects of using an optional method. H&r block tax online   Using an optional method could increase your SE tax. H&r block tax online Paying more SE tax could result in your getting higher benefits when you retire. H&r block tax online   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. H&r block tax online   The optional methods may be used only to figure your SE tax. H&r block tax online To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. H&r block tax online Regular Method Multiply your total earnings subject to SE tax by 92. H&r block tax online 35% (. H&r block tax online 9235) to get your net earnings under the regular method. H&r block tax online See Short Schedule SE, line 4, or Long Schedule SE, line 4a. H&r block tax online Net earnings figured using the regular method are also called actual net earnings. H&r block tax online Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. H&r block tax online You may use this method if you meet all the following tests. H&r block tax online You are self-employed on a regular basis. H&r block tax online This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. H&r block tax online The net earnings can be from either farm or nonfarm earnings or both. H&r block tax online You have used this method less than 5 years. H&r block tax online (There is a 5-year lifetime limit. H&r block tax online ) The years do not have to be one after another. H&r block tax online Your net nonfarm profits were: Less than $5,024, and Less than 72. H&r block tax online 189% of your gross nonfarm income. H&r block tax online Net nonfarm profits. H&r block tax online   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). H&r block tax online   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. H&r block tax online Gross nonfarm income. H&r block tax online   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). H&r block tax online Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. H&r block tax online Table 10-1. H&r block tax online Figuring Nonfarm Net Earnings IF your gross nonfarm income is. H&r block tax online . H&r block tax online . H&r block tax online THEN your net earnings are equal to. H&r block tax online . H&r block tax online . H&r block tax online $6,960 or less Two-thirds of your gross nonfarm income. H&r block tax online More than $6,960 $4,640 Actual net earnings. H&r block tax online   Your actual net earnings are 92. H&r block tax online 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. H&r block tax online 35% (. H&r block tax online 9235) to get actual net earnings). H&r block tax online Actual net earnings are equivalent to net earnings figured using the regular method. H&r block tax online Optional net earnings less than actual net earnings. H&r block tax online   You cannot use this method to report an amount less than your actual net earnings from self-employment. H&r block tax online Gross nonfarm income of $6,960 or less. H&r block tax online   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. H&r block tax online Example 1. H&r block tax online Net nonfarm profit less than $5,024 and less than 72. H&r block tax online 189% of gross nonfarm income. H&r block tax online Ann Green runs a craft business. H&r block tax online Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. H&r block tax online She meets the test for being self-employed on a regular basis. H&r block tax online She has used the nonfarm optional method less than 5 years. H&r block tax online Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . H&r block tax online 9235). H&r block tax online Because her net profit is less than $5,024 and less than 72. H&r block tax online 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). H&r block tax online Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. H&r block tax online Example 2. H&r block tax online Net nonfarm profit less than $5,024 but not less than 72. H&r block tax online 189% of gross nonfarm income. H&r block tax online Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. H&r block tax online She must use the regular method to figure her net earnings. H&r block tax online She cannot use the nonfarm optional method because her net profit is not less than 72. H&r block tax online 189% of her gross income. H&r block tax online Example 3. H&r block tax online Net loss from a nonfarm business. H&r block tax online Assume that in Example 1 Ann has a net loss of $700. H&r block tax online She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. H&r block tax online Example 4. H&r block tax online Nonfarm net earnings less than $400. H&r block tax online Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. H&r block tax online In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. H&r block tax online Gross nonfarm income of more than $6,960. H&r block tax online   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. H&r block tax online Example 1. H&r block tax online Net nonfarm profit less than $5,024 and less than 72. H&r block tax online 189% of gross nonfarm income. H&r block tax online John White runs an appliance repair shop. H&r block tax online His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. H&r block tax online He meets the test for being self-employed on a regular basis. H&r block tax online He has used the nonfarm optional method less than 5 years. H&r block tax online His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . H&r block tax online 9235). H&r block tax online Because his net profit is less than $5,024 and less than 72. H&r block tax online 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. H&r block tax online Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. H&r block tax online Example 2. H&r block tax online Net nonfarm profit not less than $5,024. H&r block tax online Assume that in Example 1 John's net profit is $5,400. H&r block tax online He must use the regular method. H&r block tax online He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. H&r block tax online Example 3. H&r block tax online Net loss from a nonfarm business. H&r block tax online Assume that in Example 1 John has a net loss of $700. H&r block tax online He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. H&r block tax online Farm Optional Method Use the farm optional method only for earnings from a farming business. H&r block tax online See Publication 225 for information about this method. H&r block tax online Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. H&r block tax online To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. H&r block tax online Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. H&r block tax online Add the net earnings figured under each method to arrive at your total net earnings from self-employment. H&r block tax online You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. H&r block tax online If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. H&r block tax online Example. H&r block tax online You are a self-employed farmer. H&r block tax online You also operate a retail grocery store. H&r block tax online Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. H&r block tax online Table 10-2. H&r block tax online Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. H&r block tax online Method 1. H&r block tax online Using the regular method for both farm and nonfarm income. H&r block tax online Method 2. H&r block tax online Using the optional method for farm income and the regular method for nonfarm income. H&r block tax online Method 3. H&r block tax online Using the regular method for farm income and the optional method for nonfarm income. H&r block tax online Method 4. H&r block tax online Using the optional method for both farm and nonfarm income. H&r block tax online Note. H&r block tax online Actual net earnings is the same as net earnings figured using the regular method. H&r block tax online Table 10-3. H&r block tax online Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. H&r block tax online Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. H&r block tax online Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. H&r block tax online Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. H&r block tax online Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. H&r block tax online Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. H&r block tax online However, certain taxpayers must use Section B—Long Schedule SE. H&r block tax online If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. H&r block tax online Joint return. H&r block tax online   Even if you file a joint return, you cannot file a joint Schedule SE. H&r block tax online This is true whether one spouse or both spouses have earnings subject to SE tax. H&r block tax online If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. H&r block tax online However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. H&r block tax online Attach both schedules to the joint return. H&r block tax online More than one business. H&r block tax online   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. H&r block tax online A loss from one business will reduce your profit from another business. H&r block tax online File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. H&r block tax online Example. H&r block tax online You are the sole proprietor of two separate businesses. H&r block tax online You operate a restaurant that made a net profit of $25,000. H&r block tax online You also have a cabinetmaking business that had a net loss of $500. H&r block tax online You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. H&r block tax online You file Schedule SE showing total earnings subject to SE tax of $24,500. H&r block tax online Prev  Up  Next   Home   More Online Publications
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The H&r Block Tax Online

H&r block tax online Publication 547(SP) - Additional Material Prev  Up  Next   Home   More Online Publications