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Federal Tax Income Return

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Federal Tax Income Return

Federal tax income return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Federal tax income return Tax questions. Federal tax income return Useful Items - You may want to see: What's New SE tax rate. Federal tax income return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Federal tax income return 4%. Federal tax income return The Medicare (HI) portion of the SE tax remains 2. Federal tax income return 9%. Federal tax income return As a result, the SE tax rate returns to 15. Federal tax income return 3%. Federal tax income return For more information, see the Instructions for Schedule SE (Form 1040). Federal tax income return Earnings subject to social security. Federal tax income return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Federal tax income return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Federal tax income return Additional Medicare Tax. Federal tax income return  Beginning in 2013, a 0. Federal tax income return 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. Federal tax income return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Federal tax income return Modified AGI limit for traditional IRA contributions increased. Federal tax income return  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Federal tax income return If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Federal tax income return Modified AGI limit for Roth IRA contributions increased. Federal tax income return  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Federal tax income return Earned income credit (EIC). Federal tax income return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Federal tax income return You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Federal tax income return Reminders Future developments. Federal tax income return . Federal tax income return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Federal tax income return irs. Federal tax income return gov/pub517. Federal tax income return Photographs of missing children. Federal tax income return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Federal tax income return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax income return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal tax income return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Federal tax income return Social security and Medicare taxes are collected under one of two systems. Federal tax income return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Federal tax income return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Federal tax income return No earnings are subject to both systems. Federal tax income return Table 1. Federal tax income return Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Federal tax income return Do not rely on this table alone. Federal tax income return Also read the discussion for the class in the following pages. Federal tax income return Class Covered under FICA? Covered under SECA? Minister NO. Federal tax income return Your ministerial earnings are exempt. Federal tax income return YES, if you do not have an approved exemption from the IRS. Federal tax income return   NO, if you have an approved exemption. Federal tax income return Member of a religious order who has not taken a vow of poverty NO. Federal tax income return Your ministerial earnings are exempt. Federal tax income return YES, if you do not have an approved exemption from the IRS. Federal tax income return   NO, if you have an approved exemption. Federal tax income return Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Federal tax income return   NO, if neither of the above applies. Federal tax income return NO. Federal tax income return Your ministerial earnings are exempt. Federal tax income return Christian Science practitioner or reader NO. Federal tax income return Your ministerial earnings are exempt. Federal tax income return YES, if you do not have an approved exemption from the IRS. Federal tax income return   NO, if you have an approved exemption. Federal tax income return Religious worker (church employee) YES, if your employer did not elect to exclude you. Federal tax income return    NO, if your employer elected to exclude you. Federal tax income return YES, if your employer elected to exclude you from FICA. Federal tax income return   NO, if you are covered under FICA. Federal tax income return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Federal tax income return    NO, if you have an approved exemption. Federal tax income return YES, if you are self-employed and do not have an approved exemption from the IRS. Federal tax income return   NO, if you have an approved exemption. Federal tax income return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Federal tax income return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Federal tax income return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Federal tax income return 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. Federal tax income return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Federal tax income return A self-employment loss is not considered for purposes of this tax. Federal tax income return RRTA compensation is separately compared to the threshold. Federal tax income return There is no employer match for Additional Medicare Tax. Federal tax income return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Federal tax income return This publication contains information for the following classes of taxpayers. Federal tax income return Ministers. Federal tax income return Members of a religious order. Federal tax income return Christian Science practitioners and readers. Federal tax income return Religious workers (church employees). Federal tax income return Members of a recognized religious sect. Federal tax income return Note. Federal tax income return Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Federal tax income return This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Federal tax income return Which earnings are taxed under FICA and which under SECA. Federal tax income return See Table 1 above. Federal tax income return How a member of the clergy can apply for an exemption from self-employment tax. Federal tax income return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Federal tax income return How a member of the clergy or religious worker figures net earnings from self-employment. Federal tax income return This publication also covers certain income tax rules of interest to ministers and members of a religious order. Federal tax income return A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Federal tax income return In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Federal tax income return You will find these worksheets right after the Comprehensive Example . Federal tax income return Note. Federal tax income return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Federal tax income return Comments and suggestions. Federal tax income return   We welcome your comments about this publication and your suggestions for future editions. Federal tax income return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax income return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax income return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax income return   You can send your comments from www. Federal tax income return irs. Federal tax income return gov/formspubs/. Federal tax income return Click on “More Information” and then on “Give us feedback”. Federal tax income return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal tax income return Ordering forms and publications. Federal tax income return   Visit www. Federal tax income return irs. Federal tax income return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal tax income return Internal Revenue Service 1201 N. Federal tax income return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax income return   If you have a tax question, check the information available on IRS. Federal tax income return gov or call 1-800-829-1040. Federal tax income return We cannot answer tax questions sent to either of the above addresses. Federal tax income return Useful Items - You may want to see: Publication 54 Tax Guide for U. Federal tax income return S. Federal tax income return Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Federal tax income return S. Federal tax income return Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Federal tax income return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Federal tax income return Prev  Up  Next   Home   More Online Publications
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The Federal Tax Income Return

Federal tax income return 10. Federal tax income return   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Federal tax income return Eligible educational institution. Federal tax income return Dependent for whom you claim an exemption. Federal tax income return MAGI when using Form 1040A. Federal tax income return MAGI when using Form 1040. Federal tax income return Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Federal tax income return S. Federal tax income return savings bonds. Federal tax income return If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Federal tax income return However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Federal tax income return Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Federal tax income return S. Federal tax income return savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Federal tax income return You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Federal tax income return Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Federal tax income return Your filing status is not married filing separately. Federal tax income return Qualified U. Federal tax income return S. Federal tax income return savings bonds. Federal tax income return   A qualified U. Federal tax income return S. Federal tax income return savings bond is a series EE bond issued after 1989 or a series I bond. Federal tax income return The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Federal tax income return   The owner must be at least 24 years old before the bond's issue date. Federal tax income return The issue date is printed on the front of the savings bond. Federal tax income return    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Federal tax income return Qualified education expenses. Federal tax income return   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Federal tax income return Tuition and fees required to enroll at or attend an eligible educational institution. Federal tax income return Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Federal tax income return Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Federal tax income return Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Federal tax income return Adjusted qualified education expenses. Federal tax income return   You must reduce your qualified education expenses by all of the following tax-free benefits. Federal tax income return Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Federal tax income return Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Federal tax income return Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Federal tax income return Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Federal tax income return Any expenses used in figuring the American opportunity and lifetime learning credits. Federal tax income return See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Federal tax income return Eligible educational institution. Federal tax income return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Federal tax income return S. Federal tax income return Department of Education. Federal tax income return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Federal tax income return The educational institution should be able to tell you if it is an eligible educational institution. Federal tax income return   Certain educational institutions located outside the United States also participate in the U. Federal tax income return S. Federal tax income return Department of Education's Federal Student Aid (FSA) programs. Federal tax income return Dependent for whom you claim an exemption. Federal tax income return   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Federal tax income return Modified adjusted gross income (MAGI). Federal tax income return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Federal tax income return However, as discussed below, there may be other modifications. Federal tax income return MAGI when using Form 1040A. Federal tax income return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Federal tax income return MAGI when using Form 1040. Federal tax income return   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Federal tax income return    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Federal tax income return If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Federal tax income return Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Federal tax income return Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Federal tax income return    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Federal tax income return Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Federal tax income return See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Federal tax income return Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Federal tax income return However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Federal tax income return To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Federal tax income return The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Federal tax income return The denominator (bottom part) of the fraction is the total proceeds you received during the year. Federal tax income return Example. Federal tax income return In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Federal tax income return S. Federal tax income return savings bond. Federal tax income return They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Federal tax income return In 2013, they paid $7,650 of their daughter's college tuition. Federal tax income return They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Federal tax income return Their MAGI for 2013 was $80,000. Federal tax income return   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Federal tax income return They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Federal tax income return Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Federal tax income return Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Federal tax income return Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Federal tax income return Attach Form 8815 to your tax return. Federal tax income return Prev  Up  Next   Home   More Online Publications