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State Tax Filing Requirements

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State Tax Filing Requirements

State tax filing requirements 10. State tax filing requirements   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. State tax filing requirements 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. State tax filing requirements Use Schedule SE to figure net earnings from self-employment. State tax filing requirements Sole proprietor or independent contractor. State tax filing requirements   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. State tax filing requirements SE tax rate. State tax filing requirements    For 2013, the SE tax rate on net earnings is 15. State tax filing requirements 3% (12. State tax filing requirements 4% social security tax plus 2. State tax filing requirements 9% Medicare tax). State tax filing requirements Maximum earnings subject to self-employment tax. State tax filing requirements    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. State tax filing requirements 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. State tax filing requirements   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. State tax filing requirements 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. State tax filing requirements   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. State tax filing requirements 4% social security part of the SE tax on any of your net earnings. State tax filing requirements However, you must pay the 2. State tax filing requirements 9% Medicare part of the SE tax on all your net earnings. State tax filing requirements Special Rules and Exceptions Aliens. State tax filing requirements   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. State tax filing requirements S. State tax filing requirements citizens. State tax filing requirements Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. State tax filing requirements S. State tax filing requirements social security system. State tax filing requirements 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. State tax filing requirements S. State tax filing requirements residents for self-employment tax purposes. State tax filing requirements For more information on aliens, see Publication 519, U. State tax filing requirements S. State tax filing requirements Tax Guide for Aliens. State tax filing requirements Child employed by parent. State tax filing requirements   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. State tax filing requirements Church employee. State tax filing requirements    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. State tax filing requirements 28 or more in wages from the church or organization. State tax filing requirements For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State tax filing requirements Fishing crew member. State tax filing requirements   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. State tax filing requirements 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. State tax filing requirements The pay is not more than $100 per trip. State tax filing requirements The pay is received only if there is a minimum catch. State tax filing requirements The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. State tax filing requirements You get a share of the catch or a share of the proceeds from the sale of the catch. State tax filing requirements Your share depends on the amount of the catch. State tax filing requirements The boat's operating crew normally numbers fewer than 10 individuals. State tax filing requirements (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. State tax filing requirements ) Notary public. State tax filing requirements   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)). State tax filing requirements State or local government employee. State tax filing requirements   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. State tax filing requirements Foreign government or international organization employee. State tax filing requirements   You are subject to SE tax if both the following conditions are true. State tax filing requirements You are a U. State tax filing requirements S. State tax filing requirements 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. State tax filing requirements Your employer is not required to withhold social security and Medicare taxes from your wages. State tax filing requirements U. State tax filing requirements S. State tax filing requirements citizen or resident alien residing abroad. State tax filing requirements    If you are a self-employed U. State tax filing requirements S. State tax filing requirements citizen or resident alien living outside the United States, in most cases you must pay SE tax. State tax filing requirements Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. State tax filing requirements Exception. State tax filing requirements    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. State tax filing requirements Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. State tax filing requirements 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. State tax filing requirements   For more information, see the Instructions for Schedule SE (Form 1040). State tax filing requirements 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. State tax filing requirements A loss from one business reduces your profit from another business. State tax filing requirements 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. State tax filing requirements 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. State tax filing requirements It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. State tax filing requirements 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. State tax filing requirements 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. State tax filing requirements Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. State tax filing requirements The regular method. State tax filing requirements The nonfarm optional method. State tax filing requirements The farm optional method. State tax filing requirements You must use the regular method unless you are eligible to use one or both of the optional methods. State tax filing requirements 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. State tax filing requirements You want to receive credit for social security benefit coverage. State tax filing requirements You incurred child or dependent care expenses for which you could claim a credit. State tax filing requirements (An optional method may increase your earned income, which could increase your credit. State tax filing requirements ) You are entitled to the earned income credit. State tax filing requirements (An optional method may increase your earned income, which could increase your credit. State tax filing requirements ) You are entitled to the additional child tax credit. State tax filing requirements (An optional method may increase your earned income, which could increase your credit. State tax filing requirements ) Effects of using an optional method. State tax filing requirements   Using an optional method could increase your SE tax. State tax filing requirements Paying more SE tax could result in your getting higher benefits when you retire. State tax filing requirements   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. State tax filing requirements   The optional methods may be used only to figure your SE tax. State tax filing requirements To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. State tax filing requirements Regular Method Multiply your total earnings subject to SE tax by 92. State tax filing requirements 35% (. State tax filing requirements 9235) to get your net earnings under the regular method. State tax filing requirements See Short Schedule SE, line 4, or Long Schedule SE, line 4a. State tax filing requirements Net earnings figured using the regular method are also called actual net earnings. State tax filing requirements Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. State tax filing requirements You may use this method if you meet all the following tests. State tax filing requirements You are self-employed on a regular basis. State tax filing requirements 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. State tax filing requirements The net earnings can be from either farm or nonfarm earnings or both. State tax filing requirements You have used this method less than 5 years. State tax filing requirements (There is a 5-year lifetime limit. State tax filing requirements ) The years do not have to be one after another. State tax filing requirements Your net nonfarm profits were: Less than $5,024, and Less than 72. State tax filing requirements 189% of your gross nonfarm income. State tax filing requirements Net nonfarm profits. State tax filing requirements   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). State tax filing requirements   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. State tax filing requirements Gross nonfarm income. State tax filing requirements   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). State tax filing requirements 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. State tax filing requirements Table 10-1. State tax filing requirements Figuring Nonfarm Net Earnings IF your gross nonfarm income is. State tax filing requirements . State tax filing requirements . State tax filing requirements THEN your net earnings are equal to. State tax filing requirements . State tax filing requirements . State tax filing requirements $6,960 or less Two-thirds of your gross nonfarm income. State tax filing requirements More than $6,960 $4,640 Actual net earnings. State tax filing requirements   Your actual net earnings are 92. State tax filing requirements 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. State tax filing requirements 35% (. State tax filing requirements 9235) to get actual net earnings). State tax filing requirements Actual net earnings are equivalent to net earnings figured using the regular method. State tax filing requirements Optional net earnings less than actual net earnings. State tax filing requirements   You cannot use this method to report an amount less than your actual net earnings from self-employment. State tax filing requirements Gross nonfarm income of $6,960 or less. State tax filing requirements   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. State tax filing requirements Example 1. State tax filing requirements Net nonfarm profit less than $5,024 and less than 72. State tax filing requirements 189% of gross nonfarm income. State tax filing requirements Ann Green runs a craft business. State tax filing requirements Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. State tax filing requirements She meets the test for being self-employed on a regular basis. State tax filing requirements She has used the nonfarm optional method less than 5 years. State tax filing requirements 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 × . State tax filing requirements 9235). State tax filing requirements Because her net profit is less than $5,024 and less than 72. State tax filing requirements 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). State tax filing requirements Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. State tax filing requirements Example 2. State tax filing requirements Net nonfarm profit less than $5,024 but not less than 72. State tax filing requirements 189% of gross nonfarm income. State tax filing requirements Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. State tax filing requirements She must use the regular method to figure her net earnings. State tax filing requirements She cannot use the nonfarm optional method because her net profit is not less than 72. State tax filing requirements 189% of her gross income. State tax filing requirements Example 3. State tax filing requirements Net loss from a nonfarm business. State tax filing requirements Assume that in Example 1 Ann has a net loss of $700. State tax filing requirements She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. State tax filing requirements Example 4. State tax filing requirements Nonfarm net earnings less than $400. State tax filing requirements Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. State tax filing requirements 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. State tax filing requirements Gross nonfarm income of more than $6,960. State tax filing requirements   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. State tax filing requirements Example 1. State tax filing requirements Net nonfarm profit less than $5,024 and less than 72. State tax filing requirements 189% of gross nonfarm income. State tax filing requirements John White runs an appliance repair shop. State tax filing requirements His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. State tax filing requirements He meets the test for being self-employed on a regular basis. State tax filing requirements He has used the nonfarm optional method less than 5 years. State tax filing requirements 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 × . State tax filing requirements 9235). State tax filing requirements Because his net profit is less than $5,024 and less than 72. State tax filing requirements 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. State tax filing requirements Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. State tax filing requirements Example 2. State tax filing requirements Net nonfarm profit not less than $5,024. State tax filing requirements Assume that in Example 1 John's net profit is $5,400. State tax filing requirements He must use the regular method. State tax filing requirements He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. State tax filing requirements Example 3. State tax filing requirements Net loss from a nonfarm business. State tax filing requirements Assume that in Example 1 John has a net loss of $700. State tax filing requirements He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. State tax filing requirements Farm Optional Method Use the farm optional method only for earnings from a farming business. State tax filing requirements See Publication 225 for information about this method. State tax filing requirements 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. State tax filing requirements To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. State tax filing requirements Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. State tax filing requirements Add the net earnings figured under each method to arrive at your total net earnings from self-employment. State tax filing requirements You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. State tax filing requirements If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. State tax filing requirements Example. State tax filing requirements You are a self-employed farmer. State tax filing requirements You also operate a retail grocery store. State tax filing requirements 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. State tax filing requirements Table 10-2. State tax filing requirements 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. State tax filing requirements Method 1. State tax filing requirements Using the regular method for both farm and nonfarm income. State tax filing requirements Method 2. State tax filing requirements Using the optional method for farm income and the regular method for nonfarm income. State tax filing requirements Method 3. State tax filing requirements Using the regular method for farm income and the optional method for nonfarm income. State tax filing requirements Method 4. State tax filing requirements Using the optional method for both farm and nonfarm income. State tax filing requirements Note. State tax filing requirements Actual net earnings is the same as net earnings figured using the regular method. State tax filing requirements Table 10-3. State tax filing requirements 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. State tax filing requirements 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. State tax filing requirements 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. State tax filing requirements Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. State tax filing requirements Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. State tax filing requirements Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. State tax filing requirements However, certain taxpayers must use Section B—Long Schedule SE. State tax filing requirements 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. State tax filing requirements Joint return. State tax filing requirements   Even if you file a joint return, you cannot file a joint Schedule SE. State tax filing requirements This is true whether one spouse or both spouses have earnings subject to SE tax. State tax filing requirements If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. State tax filing requirements 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. State tax filing requirements Attach both schedules to the joint return. State tax filing requirements More than one business. State tax filing requirements   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. State tax filing requirements A loss from one business will reduce your profit from another business. State tax filing requirements File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. State tax filing requirements Example. State tax filing requirements You are the sole proprietor of two separate businesses. State tax filing requirements You operate a restaurant that made a net profit of $25,000. State tax filing requirements You also have a cabinetmaking business that had a net loss of $500. State tax filing requirements 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. State tax filing requirements You file Schedule SE showing total earnings subject to SE tax of $24,500. State tax filing requirements Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maryland

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(301) 695-7615
Baltimore 31 Hopkins Plaza
Baltimore, MD 21201

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(410) 962-7969 
Frederick  201 Thomas- Johnson Dr.
Frederick, MD 21702 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.) 

 

Services Provided

(301) 695-7615 
Hagerstown  1260 Maryland Ave.
Hagerstown, MD 21740 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(301) 797-6624 
Landover  8401 Corporate Dr.
Landover, MD 20785 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(240) 613-7952 
LaVale  14701 National Highway 
LaVale, MD 21502 

Monday-Friday - 8:30 a.m.- 2:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(301) 729-6397 
Salisbury  212 West Main St.
Salisbury, MD 21801 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

(410) 677-6718
Wheaton  11510 Georgia Ave.
Wheaton, MD 20902 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (443) 853-6000 in Baltimore or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Filing Requirements

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