File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Self Employment Tax

2005 Tax FormsH&r Block ComIrs Easy FormTax Forms Download Ez 10402010 Tax Forms 1040ezHow To Fill Out A 1040x Form For The IrsHow To Refile Your Taxes2011 Federal Tax Form 1040ezFiling 1040x InstructionsFiling Taxes For FreeTurbotax 2011Irs1040How To Fill 1040nr Ez FormTax Easy FormFile 2012 Taxes Online1040x 2011Print Free 1040ez Tax FormWww Irs Gov FreefileFree File TaxesFree 2007 Tax FilingMilitary Filing State TaxesComplete 1040x OnlineH&r Block Free Tax1040 For 2010Compare Tax Software1040 Ez For 20121040x Filing Instructions2011 1040a Tax FormsFile 1040x OnlineTaxact 2011 Login Tax Return1040 2010How To File A 1040xFree 1040xIrs Form 1040ez 2012Free Tax Software For 20122012 1040ez Tax FormFillable 1040xTurbo Tax Free For MilitaryFree State Taxes EfileFiling 2007 Federal Taxes

Self Employment Tax

Self employment tax Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Self employment tax Please click the link to view the image. Self employment tax Form 1040A, page 1, for Joshua A. Self employment tax Blake This image is too large to be displayed in the current screen. Self employment tax Please click the link to view the image. Self employment tax Form 1040A, page 2, for Joshua A. Self employment tax Blake This image is too large to be displayed in the current screen. Self employment tax Please click the link to view the image. Self employment tax Form 8615 for Joshua A. Self employment tax Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Self employment tax Enter the amount from Form 1040A, line 27 1. Self employment tax 48,800*       2. Self employment tax Enter the amount from Form 1040A, line 9b 2. Self employment tax 300*           3. Self employment tax Enter the amount from Form 1040A, line 10 3. Self employment tax 200*           4. Self employment tax Add lines 2 and 3 4. Self employment tax 500       5. Self employment tax Subtract line 4 from line 1. Self employment tax If zero or less, enter -0- 5. Self employment tax 48,300       6. Self employment tax Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Self employment tax 48,800*         $48,600 if head of household. Self employment tax                   7. Self employment tax Enter the smaller of line 5 or line 6 7. Self employment tax 48,300       8. Self employment tax Subtract line 7 from line 6. Self employment tax This amount is taxed at 0% 8. Self employment tax   500       9. Self employment tax Enter the smaller of line 1 or line 4 9. Self employment tax 500       10. Self employment tax Enter the amount from line 8 10. Self employment tax   500       11. Self employment tax Subtract line 10 from line 9 11. Self employment tax  -0-       12. Self employment tax Multiply line 11 by 15% (. Self employment tax 15) 12. Self employment tax -0-   13. Self employment tax Use the Tax Table to figure the tax on the amount on line 5. Self employment tax Enter the tax here 13. Self employment tax 6,356   14. Self employment tax Add lines 12 and 13 14. Self employment tax 6,356   15. Self employment tax Use the Tax Table to figure the tax on the amount on line 1. Self employment tax Enter the tax here 15. Self employment tax 6,431   16. Self employment tax Tax on all taxable income. Self employment tax Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Self employment tax 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Self employment tax Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Self employment tax Enter the amount from Form 1040A, line 27 1. Self employment tax 1,650*       2. Self employment tax Enter the amount from Form 1040A, line 9b 2. Self employment tax 750*           3. Self employment tax Enter the amount from Form 1040A, line 10 3. Self employment tax 500*           4. Self employment tax Add lines 2 and 3 4. Self employment tax 1,250       5. Self employment tax Subtract line 4 from line 1. Self employment tax If zero or less, enter -0- 5. Self employment tax  400       6. Self employment tax Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Self employment tax 1,650*         $48,600 if head of household. Self employment tax                   7. Self employment tax Enter the smaller of line 5 or line 6 7. Self employment tax   400       8. Self employment tax Subtract line 7 from line 6. Self employment tax This amount is taxed at 0% 8. Self employment tax 1,250       9. Self employment tax Enter the smaller of line 1 or line 4 9. Self employment tax 1,250       10. Self employment tax Enter the amount from line 8 10. Self employment tax 1,250       11. Self employment tax Subtract line 10 from line 9 11. Self employment tax -0-       12. Self employment tax Multiply line 11 by 15% (. Self employment tax 15) 12. Self employment tax -0-   13. Self employment tax Use the Tax Table to figure the tax on the amount on line 5. Self employment tax Enter the tax here 13. Self employment tax 41*   14. Self employment tax Add lines 12 and 13 14. Self employment tax 41   15. Self employment tax Use the Tax Table to figure the tax on the amount on line 1. Self employment tax Enter the tax here 15. Self employment tax 166*   16. Self employment tax Tax on all taxable income. Self employment tax Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Self employment tax 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Self employment tax Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Self employment tax Enter the amount from Form 1040A, line 27 1. Self employment tax 2,450       2. Self employment tax Enter the amount from Form 1040A, line 9b 2. Self employment tax 1,050           3. Self employment tax Enter the amount from Form 1040A, line 10 3. Self employment tax 700           4. Self employment tax Add lines 2 and 3 4. Self employment tax 1,750       5. Self employment tax Subtract line 4 from line 1. Self employment tax If zero or less, enter -0- 5. Self employment tax    700       6. Self employment tax Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Self employment tax 2,450         $48,600 if head of household. Self employment tax                   7. Self employment tax Enter the smaller of line 5 or line 6 7. Self employment tax  700       8. Self employment tax Subtract line 7 from line 6. Self employment tax This amount is taxed at 0% 8. Self employment tax 1,750       9. Self employment tax Enter the smaller of line 1 or line 4 9. Self employment tax 1,750       10. Self employment tax Enter the amount from line 8 10. Self employment tax 1,750       11. Self employment tax Subtract line 10 from line 9 11. Self employment tax -0-       12. Self employment tax Multiply line 11 by 15% (. Self employment tax 15) 12. Self employment tax -0-   13. Self employment tax Use the Tax Table to figure the tax on the amount on line 5. Self employment tax Enter the tax here 13. Self employment tax  71   14. Self employment tax Add lines 12 and 13 14. Self employment tax  71   15. Self employment tax Use the Tax Table to figure the tax on the amount on line 1. Self employment tax Enter the tax here 15. Self employment tax 246   16. Self employment tax Tax on all taxable income. Self employment tax Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Self employment tax  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Self employment tax Free help with your tax return. Self employment tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Self employment tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Self employment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Self employment tax 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. Self employment tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Self employment tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Self employment tax gov, download the IRS2Go app, or call 1-800-906-9887. Self employment tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Self employment tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Self employment tax aarp. Self employment tax org/money/taxaide or call 1-888-227-7669. Self employment tax For more information on these programs, go to IRS. Self employment tax gov and enter “VITA” in the search box. Self employment tax Internet. Self employment tax    IRS. Self employment tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Self employment tax Download the free IRS2Go app from the iTunes app store or from Google Play. Self employment tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Self employment tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Self employment tax gov or download the IRS2Go app and select the Refund Status option. Self employment tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Self employment tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Self employment tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Self employment tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Self employment tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Self employment tax No need to wait on the phone or stand in line. Self employment tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Self employment tax When you reach the response screen, you can print the entire interview and the final response for your records. Self employment tax New subject areas are added on a regular basis. Self employment tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Self employment tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Self employment tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Self employment tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Self employment tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Self employment tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Self employment tax You can also ask the IRS to mail a return or an account transcript to you. Self employment tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Self employment tax gov or by calling 1-800-908-9946. Self employment tax Tax return and tax account transcripts are generally available for the current year and the past three years. Self employment tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Self employment tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Self employment tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Self employment tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Self employment tax gov and enter Where's My Amended Return? in the search box. Self employment tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Self employment tax It can take up to 3 weeks from the date you mailed it to show up in our system. Self employment tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Self employment tax gov. Self employment tax Select the Payment tab on the front page of IRS. Self employment tax gov for more information. Self employment tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Self employment tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Self employment tax gov. Self employment tax 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. Self employment tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Self employment tax gov. Self employment tax Request an Electronic Filing PIN by going to IRS. Self employment tax gov and entering Electronic Filing PIN in the search box. Self employment tax Download forms, instructions and publications, including accessible versions for people with disabilities. Self employment tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Self employment tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Self employment tax An employee can answer questions about your tax account or help you set up a payment plan. Self employment tax Before you visit, check the Office Locator on IRS. Self employment tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Self employment tax If you have a special need, such as a disability, you can request an appointment. Self employment tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Self employment tax Apply for an Employer Identification Number (EIN). Self employment tax Go to IRS. Self employment tax gov and enter Apply for an EIN in the search box. Self employment tax Read the Internal Revenue Code, regulations, or other official guidance. Self employment tax Read Internal Revenue Bulletins. Self employment tax Sign up to receive local and national tax news and more by email. Self employment tax Just click on “subscriptions” above the search box on IRS. Self employment tax gov and choose from a variety of options. Self employment tax    Phone. Self employment tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Self employment tax Download the free IRS2Go app from the iTunes app store or from Google Play. Self employment tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Self employment tax gov, or download the IRS2Go app. Self employment tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Self employment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Self employment tax Most VITA and TCE sites offer free electronic filing. Self employment tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Self employment tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Self employment tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Self employment tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Self employment tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Self employment tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Self employment tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Self employment tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Self employment tax Note, the above information is for our automated hotline. Self employment tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Self employment tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Self employment tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Self employment tax It can take up to 3 weeks from the date you mailed it to show up in our system. Self employment tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Self employment tax You should receive your order within 10 business days. Self employment tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Self employment tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Self employment tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Self employment tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Self employment tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Self employment tax    Walk-in. Self employment tax You can find a selection of forms, publications and services — in-person. Self employment tax Products. Self employment tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Self employment tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Self employment tax Services. Self employment tax You can walk in to your local TAC for face-to-face tax help. Self employment tax An employee can answer questions about your tax account or help you set up a payment plan. Self employment tax Before visiting, use the Office Locator tool on IRS. Self employment tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Self employment tax    Mail. Self employment tax You can send your order for forms, instructions, and publications to the address below. Self employment tax You should receive a response within 10 business days after your request is received. Self employment tax Internal Revenue Service 1201 N. Self employment tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Self employment tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Self employment tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Self employment tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Self employment tax 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. Self employment tax You face (or your business is facing) an immediate threat of adverse action. Self employment tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Self employment tax   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. Self employment tax Here's why we can help: TAS is an independent organization within the IRS. Self employment tax Our advocates know how to work with the IRS. Self employment tax Our services are free and tailored to meet your needs. Self employment tax We have offices in every state, the District of Columbia, and Puerto Rico. Self employment tax   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Self employment tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Self employment tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Self employment tax Low Income Taxpayer Clinics 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. Self employment tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Self employment tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Self employment tax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in South Dakota

Face-to-face Tax Help

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

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

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

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

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

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

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

City  Street Address  Days/Hours of Service  Telephone* 
Aberdeen  115 Fourth Ave. S.E.
Aberdeen, SD 57401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(605) 226-7273 
Rapid City  515 Ninth St.
Rapid City, SD 57701 

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

 

Services Provided

(605) 348-2006 
Sioux Falls  1720 S. Southeastern Ave.
Sioux Falls, SD 57103 

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

 

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

 

Services Provided

(605) 330-4539 

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

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

The Taxpayer Advocate Service: Call (605) 377-1600 in Aberdeen or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

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

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

Internal Revenue Service
115 4th Ave. SE
Aberdeen, SD 57401

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Self Employment Tax

Self employment tax Publication 939 - Introductory Material Table of Contents What's New Future developments. Self employment tax IntroductionSimplified Method. Self employment tax Ordering forms and publications. Self employment tax Tax questions. Self employment tax Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Self employment tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Self employment tax Future developments. Self employment tax For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Self employment tax IRS. Self employment tax gov/pub939. Self employment tax Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Self employment tax Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Self employment tax What is the General Rule. Self employment tax   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Self employment tax The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Self employment tax Who must use the General Rule. Self employment tax   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Self employment tax If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Self employment tax This choice is irrevocable and applied to all later annuity payments. Self employment tax The following are qualified plans. Self employment tax A qualified employee plan. Self employment tax A qualified employee annuity. Self employment tax A tax-sheltered annuity (TSA) plan or contract. Self employment tax Simplified Method. Self employment tax   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Self employment tax This method is described in Publication 575, Pension and Annuity Income. Self employment tax   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Self employment tax Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Self employment tax For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Self employment tax Topics not covered in this publication. Self employment tax   Certain topics related to pensions and annuities are not covered in this publication. Self employment tax They include: Simplified Method. Self employment tax This method is covered in Publication 575. Self employment tax That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Self employment tax Individual retirement arrangements (IRAs). Self employment tax Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Self employment tax Life insurance payments. Self employment tax If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Self employment tax Help from IRS. Self employment tax   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Self employment tax For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Self employment tax Comments and suggestions. Self employment tax   We welcome your comments about this publication and your suggestions for future editions. Self employment tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Self employment tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Self employment tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Self employment tax   You can send your comments from www. Self employment tax irs. Self employment tax gov/formspubs/. Self employment tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Self employment tax   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. Self employment tax Ordering forms and publications. Self employment tax   Visit www. Self employment tax irs. Self employment tax 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. Self employment tax Internal Revenue Service 1201 N. Self employment tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Self employment tax   If you have a tax question, check the information available on IRS. Self employment tax gov or call 1-800-829-1040. Self employment tax We cannot answer tax questions sent to either of the above addresses. Self employment tax Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Self employment tax S. Self employment tax Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Self employment tax See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Self employment tax Prev  Up  Next   Home   More Online Publications