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2009 Federal Tax Form 1040

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2009 Federal Tax Form 1040

2009 federal tax form 1040 Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. 2009 federal tax form 1040 Full-time student. 2009 federal tax form 1040 Adjusted gross income. 2009 federal tax form 1040 More information. 2009 federal tax form 1040 Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). 2009 federal tax form 1040 Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. 2009 federal tax form 1040 Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. 2009 federal tax form 1040 You are a member of a religious order who has taken a vow of poverty. 2009 federal tax form 1040 You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. 2009 federal tax form 1040 See Exemption From Self-Employment (SE) Tax , later. 2009 federal tax form 1040 You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. 2009 federal tax form 1040 For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. 2009 federal tax form 1040 Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. 2009 federal tax form 1040 See Ministerial Services , later. 2009 federal tax form 1040 Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. 2009 federal tax form 1040 However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. 2009 federal tax form 1040 For the specific services covered, see Ministerial Services , later. 2009 federal tax form 1040 Ministers defined. 2009 federal tax form 1040   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. 2009 federal tax form 1040 Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. 2009 federal tax form 1040   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. 2009 federal tax form 1040 Employment status for other tax purposes. 2009 federal tax form 1040   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. 2009 federal tax form 1040 For income tax or retirement plan purposes, your income earned as an employee will be considered wages. 2009 federal tax form 1040 Common-law employee. 2009 federal tax form 1040   Under common-law rules, you are considered either an employee or a self-employed person. 2009 federal tax form 1040 Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. 2009 federal tax form 1040 For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. 2009 federal tax form 1040   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. 2009 federal tax form 1040 However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 A church hires and pays you a salary to perform ministerial services subject to its control. 2009 federal tax form 1040 Under the common-law rules, you are an employee of the church while performing those services. 2009 federal tax form 1040 Form SS-8. 2009 federal tax form 1040   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. 2009 federal tax form 1040 Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. 2009 federal tax form 1040 See Ministerial Services , later. 2009 federal tax form 1040 However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. 2009 federal tax form 1040 Vow of poverty. 2009 federal tax form 1040   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. 2009 federal tax form 1040 You do not need to request a separate exemption. 2009 federal tax form 1040 For income tax purposes, the earnings are tax free to you. 2009 federal tax form 1040 Your earnings are considered the income of the religious order. 2009 federal tax form 1040 Services covered under FICA at the election of the order. 2009 federal tax form 1040   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. 2009 federal tax form 1040 Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. 2009 federal tax form 1040   The order or subdivision elects coverage by filing Form SS-16. 2009 federal tax form 1040 The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. 2009 federal tax form 1040 If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. 2009 federal tax form 1040 You do not pay any of the FICA tax. 2009 federal tax form 1040 Services performed outside the order. 2009 federal tax form 1040   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. 2009 federal tax form 1040   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. 2009 federal tax form 1040 You may, however, be able to take a charitable deduction for the amount you turn over to the order. 2009 federal tax form 1040 See Publication 526, Charitable Contributions. 2009 federal tax form 1040 Rulings. 2009 federal tax form 1040   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. 2009 federal tax form 1040 To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. 2009 federal tax form 1040 R. 2009 federal tax form 1040 B. 2009 federal tax form 1040 1, available at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/irb/2014-1_IRB/ar05. 2009 federal tax form 1040 html. 2009 federal tax form 1040 Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. 2009 federal tax form 1040 However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. 2009 federal tax form 1040 Practitioners. 2009 federal tax form 1040   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. 2009 federal tax form 1040 State law specifically exempts Christian Science practitioners from licensing requirements. 2009 federal tax form 1040   Some Christian Science practitioners also are Christian Science teachers or lecturers. 2009 federal tax form 1040 Income from teaching or lecturing is considered the same as income from their work as practitioners. 2009 federal tax form 1040 Readers. 2009 federal tax form 1040   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. 2009 federal tax form 1040 Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. 2009 federal tax form 1040 Some exceptions are discussed next. 2009 federal tax form 1040 Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. 2009 federal tax form 1040 If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. 2009 federal tax form 1040 Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. 2009 federal tax form 1040 28 during the tax year. 2009 federal tax form 1040 However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. 2009 federal tax form 1040 Churches and church organizations make this election by filing two copies of Form 8274. 2009 federal tax form 1040 For more information about making this election, see Form 8274. 2009 federal tax form 1040 Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. 2009 federal tax form 1040 This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. 2009 federal tax form 1040 Make this choice by filing Form 4029. 2009 federal tax form 1040 See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. 2009 federal tax form 1040 U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. 2009 federal tax form 1040 Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 social security system. 2009 federal tax form 1040 To determine your alien status, see Publication 519, U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Tax Guide for Aliens. 2009 federal tax form 1040 Residents of Puerto Rico, the U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2009 federal tax form 1040   If you are a resident of one of these U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 possessions but not a U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. 2009 federal tax form 1040 For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. 2009 federal tax form 1040 Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. 2009 federal tax form 1040 Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. 2009 federal tax form 1040 Even if you have an exemption, only the income you receive for performing ministerial services is exempt. 2009 federal tax form 1040 The exemption does not apply to any other income. 2009 federal tax form 1040 The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. 2009 federal tax form 1040 Ministers Most services you perform as a minister, priest, rabbi, etc. 2009 federal tax form 1040 , are ministerial services. 2009 federal tax form 1040 These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. 2009 federal tax form 1040 You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. 2009 federal tax form 1040 A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. 2009 federal tax form 1040 Services for nonreligious organizations. 2009 federal tax form 1040   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. 2009 federal tax form 1040 Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. 2009 federal tax form 1040   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. 2009 federal tax form 1040 Services that are not part of your ministry. 2009 federal tax form 1040   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. 2009 federal tax form 1040 The following are not ministerial services. 2009 federal tax form 1040 Services you perform for nonreligious organizations other than the services stated above. 2009 federal tax form 1040 Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. 2009 federal tax form 1040 These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. 2009 federal tax form 1040 (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. 2009 federal tax form 1040 ) Services you perform in a government-owned and operated hospital. 2009 federal tax form 1040 (These services are considered performed by a government employee, not by a minister as part of the ministry. 2009 federal tax form 1040 ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. 2009 federal tax form 1040 Books or articles. 2009 federal tax form 1040   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. 2009 federal tax form 1040   This rule also applies to members of religious orders and to Christian Science practitioners and readers. 2009 federal tax form 1040 Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. 2009 federal tax form 1040 The services are considered ministerial because you perform them as an agent of the order. 2009 federal tax form 1040 For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. 2009 federal tax form 1040 However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. 2009 federal tax form 1040 Effect of employee status. 2009 federal tax form 1040   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. 2009 federal tax form 1040 In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. 2009 federal tax form 1040 This result is true even if you have taken a vow of poverty. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. 2009 federal tax form 1040 They renounce all claims to their earnings. 2009 federal tax form 1040 The earnings belong to the order. 2009 federal tax form 1040 Pat is a licensed attorney. 2009 federal tax form 1040 The superiors of the order instructed her to get a job with a law firm. 2009 federal tax form 1040 Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. 2009 federal tax form 1040 Chris is a secretary. 2009 federal tax form 1040 The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. 2009 federal tax form 1040 Chris took the job and gave all his earnings to the order. 2009 federal tax form 1040 Pat's services are not duties required by the order. 2009 federal tax form 1040 Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. 2009 federal tax form 1040 Chris' services are duties required by the order. 2009 federal tax form 1040 He is acting as an agent of the order and not as an employee of a third party. 2009 federal tax form 1040 He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. 2009 federal tax form 1040 Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. 2009 federal tax form 1040 Amounts you receive for performing these services are generally subject to SE tax. 2009 federal tax form 1040 You may request an exemption from SE tax, discussed next, which applies only to those services. 2009 federal tax form 1040 Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. 2009 federal tax form 1040 Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. 2009 federal tax form 1040 They do not have to request the exemption. 2009 federal tax form 1040 Who cannot be exempt. 2009 federal tax form 1040   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. 2009 federal tax form 1040 These elections are irrevocable. 2009 federal tax form 1040 You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. 2009 federal tax form 1040 You elected before 1968 to be covered under social security for your ministerial services. 2009 federal tax form 1040 Requesting exemption. 2009 federal tax form 1040    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. 2009 federal tax form 1040 More detailed explanations follow. 2009 federal tax form 1040 If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. 2009 federal tax form 1040 It does not apply to any other self-employment income. 2009 federal tax form 1040 Table 2. 2009 federal tax form 1040 The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. 2009 federal tax form 1040 You file Form 4361, described below under Requesting Exemption—Form 4361 . 2009 federal tax form 1040 You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. 2009 federal tax form 1040 You file for other than economic reasons. 2009 federal tax form 1040 You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). 2009 federal tax form 1040 This requirement does not apply to Christian Science practitioners or readers. 2009 federal tax form 1040 You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. 2009 federal tax form 1040 You establish that the organization is a church or a convention or association of churches. 2009 federal tax form 1040 You did not make an election discussed earlier under Who cannot be exempt . 2009 federal tax form 1040 You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. 2009 federal tax form 1040 Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. 2009 federal tax form 1040 The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. 2009 federal tax form 1040 If it is approved, keep the approved copy of Form 4361 in your permanent records. 2009 federal tax form 1040 When to file. 2009 federal tax form 1040   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. 2009 federal tax form 1040 You have net earnings from self-employment of at least $400. 2009 federal tax form 1040 Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. 2009 federal tax form 1040 The 2 years do not have to be consecutive tax years. 2009 federal tax form 1040    The approval process can take some time, so you should file Form 4361 as soon as possible. 2009 federal tax form 1040 Example 1. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. 2009 federal tax form 1040 He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. 2009 federal tax form 1040 However, if Rev. 2009 federal tax form 1040 Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. 2009 federal tax form 1040 Example 2. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. 2009 federal tax form 1040 She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. 2009 federal tax form 1040 However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. 2009 federal tax form 1040 Example 3. 2009 federal tax form 1040 In 2011, Rev. 2009 federal tax form 1040 David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. 2009 federal tax form 1040 In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. 2009 federal tax form 1040 Therefore, he had no net self-employment earnings as a minister in 2012. 2009 federal tax form 1040 Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. 2009 federal tax form 1040 In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. 2009 federal tax form 1040 Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. 2009 federal tax form 1040 Death of individual. 2009 federal tax form 1040   The right to file an application for exemption ends with an individual's death. 2009 federal tax form 1040 A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. 2009 federal tax form 1040 Effective date of exemption. 2009 federal tax form 1040   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. 2009 federal tax form 1040 Once the exemption is approved, it is irrevocable. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. 2009 federal tax form 1040 She files an application for exemption on February 20, 2014. 2009 federal tax form 1040 If an exemption is granted, it is effective for 2010 and the following years. 2009 federal tax form 1040 Refunds of SE tax. 2009 federal tax form 1040   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. 2009 federal tax form 1040 Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. 2009 federal tax form 1040 A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. 2009 federal tax form 1040   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. 2009 federal tax form 1040 Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. 2009 federal tax form 1040 Exception. 2009 federal tax form 1040   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. 2009 federal tax form 1040 However, if you pay your benefits back, you may be considered for exemption. 2009 federal tax form 1040 Contact your local Social Security Administration office to find out the amount you must pay back. 2009 federal tax form 1040 Eligibility requirements. 2009 federal tax form 1040   To claim this exemption from SE tax, all the following requirements must be met. 2009 federal tax form 1040 You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . 2009 federal tax form 1040 As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. 2009 federal tax form 1040 You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. 2009 federal tax form 1040 The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. 2009 federal tax form 1040 Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. 2009 federal tax form 1040 The sect or division must complete part of the form. 2009 federal tax form 1040 The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. 2009 federal tax form 1040 If it is approved, keep the approved copy of Form 4029 in your permanent records. 2009 federal tax form 1040 When to file. 2009 federal tax form 1040   You can file Form 4029 at any time. 2009 federal tax form 1040   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. 2009 federal tax form 1040 See Effective date of exemption next for information on when the newly approved exemption would become effective. 2009 federal tax form 1040    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. 2009 federal tax form 1040 Effective date of exemption. 2009 federal tax form 1040   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. 2009 federal tax form 1040 (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. 2009 federal tax form 1040 )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. 2009 federal tax form 1040 You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. 2009 federal tax form 1040 The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. 2009 federal tax form 1040 Refunds of SE tax paid. 2009 federal tax form 1040    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. 2009 federal tax form 1040 For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. 2009 federal tax form 1040 Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. 2009 federal tax form 1040 Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. 2009 federal tax form 1040 A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. 2009 federal tax form 1040 If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. 2009 federal tax form 1040 Information for employers. 2009 federal tax form 1040   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. 2009 federal tax form 1040   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. 2009 federal tax form 1040 Form W-2. 2009 federal tax form 1040   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. 2009 federal tax form 1040 ” Do not make any entries in boxes 3, 4, 5, or 6. 2009 federal tax form 1040 Forms 941, 943, and 944. 2009 federal tax form 1040   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. 2009 federal tax form 1040 Instead, follow the instructions given below. 2009 federal tax form 1040 Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. 2009 federal tax form 1040 Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. 2009 federal tax form 1040 Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. 2009 federal tax form 1040 Effective date. 2009 federal tax form 1040   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. 2009 federal tax form 1040 The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. 2009 federal tax form 1040 Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. 2009 federal tax form 1040 Regular method. 2009 federal tax form 1040 Nonfarm optional method. 2009 federal tax form 1040 You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. 2009 federal tax form 1040 Blank worksheets are in the back of this publication, after the Comprehensive Example. 2009 federal tax form 1040 Regular Method Most people use the regular method. 2009 federal tax form 1040 Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. 2009 federal tax form 1040 Then, subtract your allowable business deductions and multiply the difference by 92. 2009 federal tax form 1040 35% (. 2009 federal tax form 1040 9235). 2009 federal tax form 1040 Use Schedule SE (Form 1040) to figure your net earnings and SE tax. 2009 federal tax form 1040 If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. 2009 federal tax form 1040 35% (. 2009 federal tax form 1040 9235). 2009 federal tax form 1040 Do not reduce your wages by any business deductions when making this computation. 2009 federal tax form 1040 Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. 2009 federal tax form 1040 If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. 2009 federal tax form 1040 Amounts included in gross income. 2009 federal tax form 1040   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. 2009 federal tax form 1040 , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. 2009 federal tax form 1040 This amount is also subject to income tax. 2009 federal tax form 1040   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. 2009 federal tax form 1040 The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. 2009 federal tax form 1040 His church owns a parsonage that has a fair rental value of $12,000 per year. 2009 federal tax form 1040 The church gives Pastor Adams the use of the parsonage. 2009 federal tax form 1040 He is not exempt from SE tax. 2009 federal tax form 1040 He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. 2009 federal tax form 1040 The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. 2009 federal tax form 1040 Overseas duty. 2009 federal tax form 1040   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 citizen or resident alien serving abroad and living in a foreign country. 2009 federal tax form 1040   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Diane Jones was the minister of a U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 church in Mexico. 2009 federal tax form 1040 She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. 2009 federal tax form 1040 The United States does not have a social security agreement with Mexico, so Mrs. 2009 federal tax form 1040 Jones is subject to U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 SE tax and must include $35,000 when figuring net earnings from self-employment. 2009 federal tax form 1040 Specified U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 possessions. 2009 federal tax form 1040    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. 2009 federal tax form 1040 Also see Residents of Puerto Rico, the U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Citizens and Resident and Nonresident Aliens. 2009 federal tax form 1040 Amounts not included in gross income. 2009 federal tax form 1040   Do not include the following amounts in gross income when figuring your net earnings from self-employment. 2009 federal tax form 1040 Offerings that others made to the church. 2009 federal tax form 1040 Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. 2009 federal tax form 1040 Pension payments or retirement allowances you receive for your past ministerial services. 2009 federal tax form 1040 The rental value of a parsonage or a parsonage allowance provided to you after you retire. 2009 federal tax form 1040 Allowable deductions. 2009 federal tax form 1040   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. 2009 federal tax form 1040 These are ministerial expenses you incurred while working other than as a common-law employee of the church. 2009 federal tax form 1040 They include expenses incurred in performing marriages and baptisms, and in delivering speeches. 2009 federal tax form 1040 Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. 2009 federal tax form 1040   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . 2009 federal tax form 1040 Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. 2009 federal tax form 1040 Do not complete Schedule C or C-EZ (Form 1040). 2009 federal tax form 1040 However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. 2009 federal tax form 1040 Employee reimbursement arrangements. 2009 federal tax form 1040   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. 2009 federal tax form 1040 Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. 2009 federal tax form 1040 Accountable plans. 2009 federal tax form 1040   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. 2009 federal tax form 1040 Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 2009 federal tax form 1040 You must adequately account to your employer for these expenses within a reasonable period of time. 2009 federal tax form 1040 You must return any excess reimbursement or allowance within a reasonable period of time. 2009 federal tax form 1040   The reimbursement is not reported on your Form W-2. 2009 federal tax form 1040 Generally, if your expenses equal your reimbursement, you have no deduction. 2009 federal tax form 1040 If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. 2009 federal tax form 1040 Nonaccountable plan. 2009 federal tax form 1040   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. 2009 federal tax form 1040 In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. 2009 federal tax form 1040 Excess reimbursements you fail to return to your employer. 2009 federal tax form 1040 Reimbursement of nondeductible expenses related to your employer's business. 2009 federal tax form 1040   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. 2009 federal tax form 1040 Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. 2009 federal tax form 1040   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2009 federal tax form 1040 Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. 2009 federal tax form 1040 If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. 2009 federal tax form 1040 Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. 2009 federal tax form 1040 The tax rate for the social security part is 12. 2009 federal tax form 1040 4%. 2009 federal tax form 1040 In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. 2009 federal tax form 1040 This tax rate is 2. 2009 federal tax form 1040 9%. 2009 federal tax form 1040 The combined self-employment tax rate is 15. 2009 federal tax form 1040 3%. 2009 federal tax form 1040 Additional Medicare Tax. 2009 federal tax form 1040   Beginning in 2013, a 0. 2009 federal tax form 1040 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2009 federal tax form 1040 Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2009 federal tax form 1040 A self-employment loss is not considered for purposes of this tax. 2009 federal tax form 1040 RRTA compensation is separately compared to the threshold. 2009 federal tax form 1040 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 2009 federal tax form 1040 Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. 2009 federal tax form 1040 In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. 2009 federal tax form 1040 You may use the nonfarm optional method if you meet all the following tests. 2009 federal tax form 1040 You are self-employed on a regular basis. 2009 federal tax form 1040 You meet this test if 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. 2009 federal tax form 1040 The net earnings can be from either farm or nonfarm earnings or both. 2009 federal tax form 1040 You have used this method less than 5 prior years. 2009 federal tax form 1040 (There is a 5-year lifetime limit. 2009 federal tax form 1040 ) The years do not have to be consecutive. 2009 federal tax form 1040 Your net nonfarm profits were: Less than $5,024, and Less than 72. 2009 federal tax form 1040 189% of your gross nonfarm income. 2009 federal tax form 1040 If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. 2009 federal tax form 1040 Table 3. 2009 federal tax form 1040 Figuring Nonfarm Net Earnings IF your gross nonfarm income is . 2009 federal tax form 1040 . 2009 federal tax form 1040 . 2009 federal tax form 1040 THEN your net earnings are equal to . 2009 federal tax form 1040 . 2009 federal tax form 1040 . 2009 federal tax form 1040 $6,960 or less Two-thirds of your gross nonfarm income. 2009 federal tax form 1040 More than $6,960 $4,640. 2009 federal tax form 1040 Actual net earnings. 2009 federal tax form 1040   Multiply your total earnings subject to SE tax by 92. 2009 federal tax form 1040 35% (. 2009 federal tax form 1040 9235) to get actual net earnings. 2009 federal tax form 1040 Actual net earnings are equivalent to net earnings under the “Regular Method. 2009 federal tax form 1040 ” More information. 2009 federal tax form 1040   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. 2009 federal tax form 1040 Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. 2009 federal tax form 1040 Note. 2009 federal tax form 1040 For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. 2009 federal tax form 1040 Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. 2009 federal tax form 1040 Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. 2009 federal tax form 1040 , in addition to your salary. 2009 federal tax form 1040 If the offering is made to the religious institution, it is not taxable to you. 2009 federal tax form 1040 Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. 2009 federal tax form 1040 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. 2009 federal tax form 1040 For more information, see Publication 526. 2009 federal tax form 1040 Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. 2009 federal tax form 1040 Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. 2009 federal tax form 1040 This exclusion applies only for income tax purposes. 2009 federal tax form 1040 It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. 2009 federal tax form 1040 Designation requirement. 2009 federal tax form 1040   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. 2009 federal tax form 1040 It must designate a definite amount. 2009 federal tax form 1040 It cannot determine the amount of the housing allowance at a later date. 2009 federal tax form 1040 If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. 2009 federal tax form 1040   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. 2009 federal tax form 1040 The local congregation must officially designate the part of your salary that is a housing allowance. 2009 federal tax form 1040 However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. 2009 federal tax form 1040 Rental allowances. 2009 federal tax form 1040   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. 2009 federal tax form 1040   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. 2009 federal tax form 1040 Fair rental value of parsonage. 2009 federal tax form 1040   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. 2009 federal tax form 1040 However, the exclusion cannot be more than the reasonable pay for your services. 2009 federal tax form 1040 If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Joanna Baker is a full-time minister. 2009 federal tax form 1040 The church allows her to use a parsonage that has an annual fair rental value of $24,000. 2009 federal tax form 1040 The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. 2009 federal tax form 1040 Her actual utility costs during the year were $7,000. 2009 federal tax form 1040 For income tax purposes, Rev. 2009 federal tax form 1040 Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). 2009 federal tax form 1040 She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). 2009 federal tax form 1040 Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). 2009 federal tax form 1040 Home ownership. 2009 federal tax form 1040   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. 2009 federal tax form 1040 Excess rental allowance. 2009 federal tax form 1040   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. 2009 federal tax form 1040   Include in the total on Form 1040, line 7. 2009 federal tax form 1040 On the dotted line next to line 7, enter “Excess allowance” and the amount. 2009 federal tax form 1040 You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. 2009 federal tax form 1040 However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). 2009 federal tax form 1040 Retired ministers. 2009 federal tax form 1040   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. 2009 federal tax form 1040 However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. 2009 federal tax form 1040 Teachers or administrators. 2009 federal tax form 1040   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. 2009 federal tax form 1040 However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. 2009 federal tax form 1040    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. 2009 federal tax form 1040 In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. 2009 federal tax form 1040   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. 2009 federal tax form 1040 Theological students. 2009 federal tax form 1040   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. 2009 federal tax form 1040 Traveling evangelists. 2009 federal tax form 1040   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. 2009 federal tax form 1040 You are an ordained minister. 2009 federal tax form 1040 You perform ministerial services at churches located away from your community. 2009 federal tax form 1040 You actually use the rental allowance to maintain your permanent home. 2009 federal tax form 1040 Cantors. 2009 federal tax form 1040   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. 2009 federal tax form 1040 Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. 2009 federal tax form 1040 See Members of Religious Orders , earlier, under Social Security Coverage. 2009 federal tax form 1040 Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 possession. 2009 federal tax form 1040 Publication 54 discusses the foreign earned income exclusion. 2009 federal tax form 1040 Publication 570, Tax Guide for Individuals With Income From U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Possessions, covers the rules for taxpayers with income from U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 possessions. 2009 federal tax form 1040 You can get these free publications from the Internal Revenue Service at IRS. 2009 federal tax form 1040 gov or from most U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 Embassies or consulates. 2009 federal tax form 1040 Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. 2009 federal tax form 1040 Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. 2009 federal tax form 1040 You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). 2009 federal tax form 1040 You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. 2009 federal tax form 1040 See Publication 529 for more information on this limit. 2009 federal tax form 1040 However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). 2009 federal tax form 1040 Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. 2009 federal tax form 1040 You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. 2009 federal tax form 1040 Exception. 2009 federal tax form 1040   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. 2009 federal tax form 1040 Figuring the allocation. 2009 federal tax form 1040   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. 2009 federal tax form 1040    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. 2009 federal tax form 1040 He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. 2009 federal tax form 1040 $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. 2009 federal tax form 1040 Rev. 2009 federal tax form 1040 Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. 2009 federal tax form 1040 Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. 2009 federal tax form 1040   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. 2009 federal tax form 1040 The statement must contain all of the following information. 2009 federal tax form 1040 A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. 2009 federal tax form 1040 ) plus the amount. 2009 federal tax form 1040 A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. 2009 federal tax form 1040 A list of each item of otherwise deductible ministerial expenses plus the amount. 2009 federal tax form 1040 How you figured the nondeductible part of your otherwise deductible expenses. 2009 federal tax form 1040 A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. 2009 federal tax form 1040   See the attachments prepared for the Comprehensive Example , later. 2009 federal tax form 1040 Following the example, you will find blank worksheets for your own use. 2009 federal tax form 1040 Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. 2009 federal tax form 1040 If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. 2009 federal tax form 1040 See the Instructions for Form 1040 to figure your deduction. 2009 federal tax form 1040 The following special rules apply to the self-employed health insurance deduction. 2009 federal tax form 1040 You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. 2009 federal tax form 1040 You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. 2009 federal tax form 1040 The deduction cannot exceed your net earnings from the business under which the insurance plan is established. 2009 federal tax form 1040 Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. 2009 federal tax form 1040 More information. 2009 federal tax form 1040   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. 2009 federal tax form 1040 Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. 2009 federal tax form 1040 This is an income tax deduction only, on Form 1040, line 27. 2009 federal tax form 1040 Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. 2009 federal tax form 1040 Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. 2009 federal tax form 1040 You must pay the tax as you earn or receive income during the year. 2009 federal tax form 1040 An employee usually has income tax withheld from his or her wages or salary. 2009 federal tax form 1040 However, your salary is not subject to federal income tax withholding if both of the following conditions apply. 2009 federal tax form 1040 You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. 2009 federal tax form 1040 Your salary is for ministerial services (see Ministerial Services , earlier). 2009 federal tax form 1040 If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. 2009 federal tax form 1040 You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. 2009 federal tax form 1040 Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. 2009 federal tax form 1040 Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. 2009 federal tax form 1040 See Form 1040-ES for the different payment methods. 2009 federal tax form 1040 The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. 2009 federal tax form 1040 For more information, see chapter 2 of Publication 505. 2009 federal tax form 1040 If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. 2009 federal tax form 1040 Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. 2009 federal tax form 1040 Table 4. 2009 federal tax form 1040 2013 Filing Requirements for Most Taxpayers IF your filing status is . 2009 federal tax form 1040 . 2009 federal tax form 1040 . 2009 federal tax form 1040 AND at the end of 2013 you were* . 2009 federal tax form 1040 . 2009 federal tax form 1040 . 2009 federal tax form 1040 THEN file a return if your gross income** was at least . 2009 federal tax form 1040 . 2009 federal tax form 1040 . 2009 federal tax form 1040 single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2009 federal tax form 1040 ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2009 federal tax form 1040 Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2009 federal tax form 1040 If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. 2009 federal tax form 1040 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). 2009 federal tax form 1040 Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. 2009 federal tax form 1040 But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. 2009 federal tax form 1040 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2009 federal tax form 1040 Additional requirements. 2009 federal tax form 1040   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. 2009 federal tax form 1040 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). 2009 federal tax form 1040 Self-employment tax. 2009 federal tax form 1040   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. 2009 federal tax form 1040   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. 2009 federal tax form 1040 You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). 2009 federal tax form 1040 You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. 2009 federal tax form 1040 However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). 2009 federal tax form 1040 Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. 2009 federal tax form 1040 Note. 2009 federal tax form 1040 For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. 2009 federal tax form 1040 You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. 2009 federal tax form 1040 Exemption from SE tax. 2009 federal tax form 1040   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). 2009 federal tax form 1040 Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. 2009 federal tax form 1040 However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. 2009 federal tax form 1040    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). 2009 federal tax form 1040 Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. 2009 federal tax form 1040 More information. 2009 federal tax form 1040   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. 2009 federal tax form 1040 Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. 2009 federal tax form 1040 You generally can deduct your contributions to the plan. 2009 federal tax form 1040 Your contributions and the earnings on them are not taxed until they are distributed. 2009 federal tax form 1040 Retirement plans for the self-employed. 2009 federal tax form 1040   To set up one of the following plans you must be self-employed. 2009 federal tax form 1040 SEP (simplified employee pension) plan. 2009 federal tax form 1040 SIMPLE (savings incentive match plan for employees) plan. 2009 federal tax form 1040 Qualified retirement plan (also called a Keogh or H. 2009 federal tax form 1040 R. 2009 federal tax form 1040 10 plan). 2009 federal tax form 1040   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. 2009 federal tax form 1040 See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. 2009 federal tax form 1040 This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. 2009 federal tax form 1040   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. 2009 federal tax form 1040 You are not a self-employed person for purposes of setting up a retirement plan. 2009 federal tax form 1040 This result is true even if your salary is subject to SE tax. 2009 federal tax form 1040   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. 2009 federal tax form 1040   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2009 federal tax form 1040 Individual retirement arrangements (IRAs). 2009 federal tax form 1040   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. 2009 federal tax form 1040 Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). 2009 federal tax form 1040   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. 2009 federal tax form 1040 You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. 2009 federal tax form 1040   If you contribute to a traditional IRA, your contribution may be deductible. 2009 federal tax form 1040 However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). 2009 federal tax form 1040   For more information on IRAs, see Publication 590. 2009 federal tax form 1040 Tax-sheltered annuity plans. 2009 federal tax form 1040   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. 2009 federal tax form 1040 For more
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The 2009 Federal Tax Form 1040

2009 federal tax form 1040 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2009 federal tax form 1040 Reporting Tips to Your EmployerElectronic tip statement. 2009 federal tax form 1040 Final report. 2009 federal tax form 1040 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 2009 federal tax form 1040   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 2009 federal tax form 1040 How to keep a daily tip record. 2009 federal tax form 1040   There are two ways to keep a daily tip record. 2009 federal tax form 1040 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 2009 federal tax form 1040 You should keep your daily tip record with your tax or other personal records. 2009 federal tax form 1040 You must keep your records for as long as they are important for administration of the federal tax law. 2009 federal tax form 1040 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 2009 federal tax form 1040    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2009 federal tax form 1040 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 2009 federal tax form 1040 Publication 1244 is also available at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/pub1244. 2009 federal tax form 1040 Publication 1244 includes a 1-year supply of Form 4070A. 2009 federal tax form 1040 Each day, write in the information asked for on the form. 2009 federal tax form 1040 A filled-in Form 4070A is shown on the following page. 2009 federal tax form 1040   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 2009 federal tax form 1040 Although you do not report these tips to your employer, you must report them on your tax return. 2009 federal tax form 1040   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 2009 federal tax form 1040 Then, each workday, write the date and the following information. 2009 federal tax form 1040 Cash tips you get directly from customers or from other employees. 2009 federal tax form 1040 Tips from credit and debit card charge customers that your employer pays you. 2009 federal tax form 1040 The value of any noncash tips you get, such as tickets, passes, or other items of value. 2009 federal tax form 1040 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 2009 federal tax form 1040 Please click here for the text description of the image. 2009 federal tax form 1040 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2009 federal tax form 1040   You can use an electronic system provided by your employer to record your daily tips. 2009 federal tax form 1040 If you do, you must receive and keep a paper copy of this record. 2009 federal tax form 1040 Service charges. 2009 federal tax form 1040    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 2009 federal tax form 1040 This is part of your wages, not a tip. 2009 federal tax form 1040 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 2009 federal tax form 1040 See examples below. 2009 federal tax form 1040 Example 1. 2009 federal tax form 1040 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2009 federal tax form 1040 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 2009 federal tax form 1040 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 2009 federal tax form 1040 Do not include the 18% charge in your tip diary. 2009 federal tax form 1040 Service charges that are paid to you are considered wages, not tips. 2009 federal tax form 1040 Example 2. 2009 federal tax form 1040 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2009 federal tax form 1040 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 2009 federal tax form 1040 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 2009 federal tax form 1040 Be sure to include this amount in your tip diary. 2009 federal tax form 1040 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2009 federal tax form 1040 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2009 federal tax form 1040   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 2009 federal tax form 1040 What tips to report. 2009 federal tax form 1040   Report to your employer only cash, check, and debit and credit card tips you receive. 2009 federal tax form 1040   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 2009 federal tax form 1040   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2009 federal tax form 1040 Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2009 federal tax form 1040 However, you must report tips you receive from other employees. 2009 federal tax form 1040   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2009 federal tax form 1040 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2009 federal tax form 1040 How to report. 2009 federal tax form 1040   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 2009 federal tax form 1040 Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2009 federal tax form 1040 A sample filled-in Form 4070 is shown above. 2009 federal tax form 1040 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2009 federal tax form 1040   If you do not use Form 4070, give your employer a statement with the following information. 2009 federal tax form 1040 Your name, address, and social security number. 2009 federal tax form 1040 Your employer's name, address, and business name (if it is different from your employer's name). 2009 federal tax form 1040 The month (or the dates of any shorter period) in which you received tips. 2009 federal tax form 1040 The total tips required to be reported for that period. 2009 federal tax form 1040 You must sign and date the statement. 2009 federal tax form 1040 Be sure to keep a copy with your tax or other personal records. 2009 federal tax form 1040   Your employer may require you to report your tips more than once a month. 2009 federal tax form 1040 However, the statement cannot cover a period of more than 1 calendar month. 2009 federal tax form 1040 Electronic tip statement. 2009 federal tax form 1040   Your employer can have you furnish your tip statements electronically. 2009 federal tax form 1040 When to report. 2009 federal tax form 1040   Give your report for each month to your employer by the 10th of the next month. 2009 federal tax form 1040 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 You must report your tips received in September 2014 by October 10, 2014. 2009 federal tax form 1040 Final report. 2009 federal tax form 1040   If your employment ends during the month, you can report your tips when your employment ends. 2009 federal tax form 1040 Penalty for not reporting tips. 2009 federal tax form 1040   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 2009 federal tax form 1040 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 2009 federal tax form 1040 ) The penalty amount is in addition to the taxes you owe. 2009 federal tax form 1040   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2009 federal tax form 1040 To do so, attach a statement to your return explaining why you did not report them. 2009 federal tax form 1040 Giving your employer money for taxes. 2009 federal tax form 1040   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 2009 federal tax form 1040 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2009 federal tax form 1040   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 2009 federal tax form 1040 All taxes on your regular pay. 2009 federal tax form 1040 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2009 federal tax form 1040 Federal, state, and local income taxes on your reported tips. 2009 federal tax form 1040    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2009 federal tax form 1040 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2009 federal tax form 1040 See Publication 505, Tax Withholding and Estimated Tax, for more information. 2009 federal tax form 1040    Uncollected taxes. 2009 federal tax form 1040 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 2009 federal tax form 1040 These uncollected taxes will be shown on your 2013 Form W-2. 2009 federal tax form 1040 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 2009 federal tax form 1040 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2009 federal tax form 1040 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2009 federal tax form 1040 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2009 federal tax form 1040 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 2009 federal tax form 1040 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/pub/irs-irbs/irb01-02. 2009 federal tax form 1040 pdf. 2009 federal tax form 1040 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2009 federal tax form 1040 See Revenue Procedure 2007-32, 2007-22 I. 2009 federal tax form 1040 R. 2009 federal tax form 1040 B. 2009 federal tax form 1040 1322, available at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/pub/irs-irbs/irb07_22. 2009 federal tax form 1040 pdf. 2009 federal tax form 1040 Your employer can provide you with a copy of any applicable agreement. 2009 federal tax form 1040 To find out more about these agreements, visit IRS. 2009 federal tax form 1040 gov and enter “restaurant tip reporting” in the search box. 2009 federal tax form 1040 You may also call 1-800-829-4933, visit www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2009 federal tax form 1040 Program@irs. 2009 federal tax form 1040 gov and request information on this program. 2009 federal tax form 1040 Reporting Tips on Your Tax Return How to report tips. 2009 federal tax form 1040   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2009 federal tax form 1040 What tips to report. 2009 federal tax form 1040   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2009 federal tax form 1040 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 2009 federal tax form 1040 Add to the amount in box 1 only the tips you did not report to your employer. 2009 federal tax form 1040   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 2009 federal tax form 1040 Do not include the amount of these tips on your 2013 tax return. 2009 federal tax form 1040 Instead, include them on your 2014 tax return. 2009 federal tax form 1040 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 2009 federal tax form 1040 Although these tips were received in 2012, you must report them on your 2013 tax return. 2009 federal tax form 1040   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2009 federal tax form 1040 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2009 federal tax form 1040 However, you must report tips you receive from other employees. 2009 federal tax form 1040    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 2009 federal tax form 1040    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 2009 federal tax form 1040   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 2009 federal tax form 1040 Cash and charge tips you received that totaled less than $20 for any month. 2009 federal tax form 1040 The value of noncash tips, such as tickets, passes, or other items of value. 2009 federal tax form 1040 Example. 2009 federal tax form 1040 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 2009 federal tax form 1040 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 2009 federal tax form 1040 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 2009 federal tax form 1040 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2009 federal tax form 1040 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2009 federal tax form 1040 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2009 federal tax form 1040    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 2009 federal tax form 1040 To report these taxes, you must file a return even if you would not otherwise have to file. 2009 federal tax form 1040 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2009 federal tax form 1040 (You cannot file Form 1040EZ or Form 1040A. 2009 federal tax form 1040 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2009 federal tax form 1040 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2009 federal tax form 1040 Use Form 8959 to figure Additional Medicare Tax. 2009 federal tax form 1040 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2009 federal tax form 1040 To get railroad retirement credit, you must report tips to your employer. 2009 federal tax form 1040 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2009 federal tax form 1040    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 2009 federal tax form 1040 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2009 federal tax form 1040   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 2009 federal tax form 1040 You must report these amounts as additional tax on your return. 2009 federal tax form 1040   If you worked in the U. 2009 federal tax form 1040 S. 2009 federal tax form 1040 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 2009 federal tax form 1040 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2009 federal tax form 1040 Unlike the uncollected portion of the regular (1. 2009 federal tax form 1040 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2009 federal tax form 1040   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2009 federal tax form 1040 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 2009 federal tax form 1040 See the instructions for the appropriate form and line number indicated, and Form 8959. 2009 federal tax form 1040 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2009 federal tax form 1040 ) Self-employed persons. 2009 federal tax form 1040    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2009 federal tax form 1040 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2009 federal tax form 1040 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2009 federal tax form 1040 They are not included in box 1 with your wages and reported tips. 2009 federal tax form 1040 If box 8 is blank, this discussion does not apply to you. 2009 federal tax form 1040 What are allocated tips. 2009 federal tax form 1040   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2009 federal tax form 1040 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 2009 federal tax form 1040 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2009 federal tax form 1040 How were your allocated tips figured. 2009 federal tax form 1040   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 2009 federal tax form 1040 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 2009 federal tax form 1040 For information about the exact allocation method used, ask your employer. 2009 federal tax form 1040 Must you report your allocated tips on your tax return. 2009 federal tax form 1040   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 2009 federal tax form 1040 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 2009 federal tax form 1040 Add to the amount in box 1 only the tips you did not report to your employer as required. 2009 federal tax form 1040 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 2009 federal tax form 1040   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2009 federal tax form 1040 How to report allocated tips. 2009 federal tax form 1040   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2009 federal tax form 1040 (You cannot file Form 1040A or Form 1040EZ). 2009 federal tax form 1040    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 2009 federal tax form 1040 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2009 federal tax form 1040 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 2009 federal tax form 1040 How to request an approved lower rate. 2009 federal tax form 1040   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 2009 federal tax form 1040 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2009 federal tax form 1040 The petition must include specific information about the establishment that will justify the lower rate. 2009 federal tax form 1040 A user fee must be paid with the petition. 2009 federal tax form 1040    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 2009 federal tax form 1040 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2009 federal tax form 1040 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 2009 federal tax form 1040   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 2009 federal tax form 1040 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2009 federal tax form 1040 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2009 federal tax form 1040 Free help with your tax return. 2009 federal tax form 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2009 federal tax form 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2009 federal tax form 1040 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2009 federal tax form 1040 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2009 federal tax form 1040 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2009 federal tax form 1040 To find the nearest VITA or TCE site, visit IRS. 2009 federal tax form 1040 gov or call 1-800-906-9887. 2009 federal tax form 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 federal tax form 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 federal tax form 1040 aarp. 2009 federal tax form 1040 org/money/taxaide or call 1-888-227-7669. 2009 federal tax form 1040   For more information on these programs, go to IRS. 2009 federal tax form 1040 gov and enter “VITA” in the search box. 2009 federal tax form 1040 Internet. 2009 federal tax form 1040 IRS. 2009 federal tax form 1040 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2009 federal tax form 1040 Apply for an Employer Identification Number (EIN). 2009 federal tax form 1040 Go to IRS. 2009 federal tax form 1040 gov and enter Apply for an EIN in the search box. 2009 federal tax form 1040 Request an Electronic Filing PIN by going to IRS. 2009 federal tax form 1040 gov and entering Electronic Filing PIN in the search box. 2009 federal tax form 1040 Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2009 federal tax form 1040 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 federal tax form 1040 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2009 federal tax form 1040 Check the status of your amended return. 2009 federal tax form 1040 Go to IRS. 2009 federal tax form 1040 gov and enter Where's My Amended Return in the search box. 2009 federal tax form 1040 Download forms, instructions, and publications, including some accessible versions. 2009 federal tax form 1040 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2009 federal tax form 1040 gov or IRS2Go. 2009 federal tax form 1040 Tax return and tax account transcripts are generally available for the current year and past three years. 2009 federal tax form 1040 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 federal tax form 1040 gov. 2009 federal tax form 1040 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2009 federal tax form 1040 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 federal tax form 1040 gov. 2009 federal tax form 1040 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2009 federal tax form 1040 gov or IRS2Go. 2009 federal tax form 1040 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2009 federal tax form 1040 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2009 federal tax form 1040 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2009 federal tax form 1040 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2009 federal tax form 1040 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 federal tax form 1040 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2009 federal tax form 1040 gov. 2009 federal tax form 1040 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2009 federal tax form 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 federal tax form 1040 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2009 federal tax form 1040 AARP offers the Tax-Aide counseling program as part of the TCE program. 2009 federal tax form 1040 Visit AARP's website to find the nearest Tax-Aide location. 2009 federal tax form 1040 Research your tax questions. 2009 federal tax form 1040 Search publications and instructions by topic or keyword. 2009 federal tax form 1040 Read the Internal Revenue Code, regulations, or other official guidance. 2009 federal tax form 1040 Read Internal Revenue Bulletins. 2009 federal tax form 1040 Sign up to receive local and national tax news by email. 2009 federal tax form 1040 Phone. 2009 federal tax form 1040 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 federal tax form 1040 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2009 federal tax form 1040 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2009 federal tax form 1040 Call to locate the nearest volunteer help site, 1-800-906-9887. 2009 federal tax form 1040 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2009 federal tax form 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 federal tax form 1040 Most VITA and TCE sites offer free electronic filing. 2009 federal tax form 1040 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 federal tax form 1040 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 federal tax form 1040 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2009 federal tax form 1040 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2009 federal tax form 1040 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2009 federal tax form 1040 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 federal tax form 1040 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 federal tax form 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2009 federal tax form 1040 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 federal tax form 1040 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2009 federal tax form 1040 You should receive your order within 10 business days. 2009 federal tax form 1040 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2009 federal tax form 1040 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2009 federal tax form 1040 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2009 federal tax form 1040 Call to ask tax questions, 1-800-829-1040. 2009 federal tax form 1040 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 federal tax form 1040 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 federal tax form 1040 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2009 federal tax form 1040 gsa. 2009 federal tax form 1040 gov/fedrelay. 2009 federal tax form 1040 Walk-in. 2009 federal tax form 1040 You can find a selection of forms, publications and services — in-person, face-to-face. 2009 federal tax form 1040 Products. 2009 federal tax form 1040 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 federal tax form 1040 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 federal tax form 1040 Services. 2009 federal tax form 1040 You can walk in to your local TAC most business days for personal, face-to-face tax help. 2009 federal tax form 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 federal tax form 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2009 federal tax form 1040 No appointment is necessary—just walk in. 2009 federal tax form 1040 Before visiting, check www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/localcontacts for hours of operation and services provided. 2009 federal tax form 1040 Mail. 2009 federal tax form 1040 You can send your order for forms, instructions, and publications to the address below. 2009 federal tax form 1040 You should receive a response within 10 business days after your request is received. 2009 federal tax form 1040  Internal Revenue Service 1201 N. 2009 federal tax form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2009 federal tax form 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 federal tax form 1040 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 federal tax form 1040 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2009 federal tax form 1040 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2009 federal tax form 1040 You face (or your business is facing) an immediate threat of adverse action. 2009 federal tax form 1040 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 federal tax form 1040   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2009 federal tax form 1040 Here's why we can help: TAS is an independent organization within the IRS. 2009 federal tax form 1040 Our advocates know how to work with the IRS. 2009 federal tax form 1040 Our services are free and tailored to meet your needs. 2009 federal tax form 1040 We have offices in every state, the District of Columbia, and Puerto Rico. 2009 federal tax form 1040 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/advocate, or call us toll-free at 1-877-777-4778. 2009 federal tax form 1040 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 federal tax form 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov/sams. 2009 federal tax form 1040 Low Income Taxpayer Clinics. 2009 federal tax form 1040   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2009 federal tax form 1040 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 federal tax form 1040 Visit www. 2009 federal tax form 1040 TaxpayerAdvocate. 2009 federal tax form 1040 irs. 2009 federal tax form 1040 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 federal tax form 1040 Prev  Up  Next   Home   More Online Publications