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Where To Get State Tax Forms

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Where to get state tax forms 13. Where to get state tax forms   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. Where to get state tax forms Se divide en las siguientes secciones: Base de costo. Where to get state tax forms Base ajustada. Where to get state tax forms Base distinta al costo. Where to get state tax forms Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. Where to get state tax forms Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. Where to get state tax forms Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. Where to get state tax forms Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. Where to get state tax forms Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. Where to get state tax forms Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. Where to get state tax forms Por ejemplo, si realiza mejoras a los bienes, aumente la base. Where to get state tax forms Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. Where to get state tax forms Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. Where to get state tax forms Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . Where to get state tax forms Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. Where to get state tax forms El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. Where to get state tax forms Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). Where to get state tax forms Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. Where to get state tax forms Préstamos con intereses bajos o sin intereses. Where to get state tax forms    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. Where to get state tax forms Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. Where to get state tax forms   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. Where to get state tax forms Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. Where to get state tax forms Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. Where to get state tax forms Compra por suma global. Where to get state tax forms   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. Where to get state tax forms Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. Where to get state tax forms Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. Where to get state tax forms El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. Where to get state tax forms    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. Where to get state tax forms Valor justo de mercado (FMV). Where to get state tax forms   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. Where to get state tax forms Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. Where to get state tax forms Asunción de hipoteca. Where to get state tax forms   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. Where to get state tax forms Cargos de liquidación. Where to get state tax forms   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. Where to get state tax forms Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. Where to get state tax forms No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. Where to get state tax forms   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. Where to get state tax forms Cargos por conexión de servicios públicos. Where to get state tax forms Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). Where to get state tax forms Costos de registro. Where to get state tax forms Cargos por estudios topográficos. Where to get state tax forms Impuestos de traspaso. Where to get state tax forms Seguro de título de la propiedad. Where to get state tax forms Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. Where to get state tax forms   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. Where to get state tax forms   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. Where to get state tax forms Alquiler por ocupación de la propiedad antes del cierre. Where to get state tax forms Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. Where to get state tax forms Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. Where to get state tax forms Cargos por refinanciamiento de una hipoteca. Where to get state tax forms Impuestos sobre bienes raíces. Where to get state tax forms   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. Where to get state tax forms No puede deducirlos como gasto. Where to get state tax forms    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. Where to get state tax forms No incluya esta cantidad en la base de bienes. Where to get state tax forms Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. Where to get state tax forms Puntos. Where to get state tax forms   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. Where to get state tax forms Normalmente, los puntos se deducen a lo largo del plazo del préstamo. Where to get state tax forms Para más información sobre cómo deducir puntos, consulte el capítulo 23 . Where to get state tax forms Puntos de hipoteca de vivienda. Where to get state tax forms   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. Where to get state tax forms Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. Where to get state tax forms Reduzca la base de su vivienda por los puntos que pagó el vendedor. Where to get state tax forms Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. Where to get state tax forms El resultado de estos ajustes a la base es la base ajustada. Where to get state tax forms Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. Where to get state tax forms Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. Where to get state tax forms Algunos de estos artículos se explican a continuación. Where to get state tax forms Mejoras. Where to get state tax forms   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. Where to get state tax forms Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. Where to get state tax forms Gravámenes por mejoras locales. Where to get state tax forms   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. Where to get state tax forms No deduzca dichos cargos como impuestos. Where to get state tax forms Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. Where to get state tax forms Ejemplo. Where to get state tax forms El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. Where to get state tax forms Sume dicho cargo a la base de sus bienes. Where to get state tax forms En este ejemplo, el cargo es un activo depreciable. Where to get state tax forms Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. Where to get state tax forms Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. Where to get state tax forms Algunos de estos artículos se explican a continuación. Where to get state tax forms Tabla 13-1. Where to get state tax forms Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. Where to get state tax forms   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. Where to get state tax forms    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. Where to get state tax forms   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . Where to get state tax forms Depreciación y deducción conforme a la sección 179. Where to get state tax forms   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. Where to get state tax forms   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. Where to get state tax forms Ejemplo. Where to get state tax forms Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. Where to get state tax forms Hizo una ampliación al dúplex que costó $10,000. Where to get state tax forms En febrero del año pasado, el dúplex sufrió daños por un incendio. Where to get state tax forms Hasta ese momento, usted había descontado una depreciación de $23,000. Where to get state tax forms Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. Where to get state tax forms Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. Where to get state tax forms Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. Where to get state tax forms Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. Where to get state tax forms Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. Where to get state tax forms Servidumbres (derechos de acceso a la propiedad). Where to get state tax forms   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. Where to get state tax forms Esto reduce la base de la parte afectada de los bienes. Where to get state tax forms Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. Where to get state tax forms   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. Where to get state tax forms Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. Where to get state tax forms Exclusión de subsidios por sistemas de ahorro de energía. Where to get state tax forms   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. Where to get state tax forms De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. Where to get state tax forms Para obtener más información acerca de este subsidio, consulte el capítulo 12 . Where to get state tax forms Ganancia aplazada de la venta de una vivienda. Where to get state tax forms    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. Where to get state tax forms Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . Where to get state tax forms Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. Where to get state tax forms En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. Where to get state tax forms El valor justo de mercado y la base ajustada se explican en secciones anteriores. Where to get state tax forms Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. Where to get state tax forms La cantidad que incluye en los ingresos es la base. Where to get state tax forms Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. Where to get state tax forms Bienes restringidos. Where to get state tax forms   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. Where to get state tax forms Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. Where to get state tax forms Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). Where to get state tax forms Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. Where to get state tax forms Compra por valor inferior. Where to get state tax forms   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. Where to get state tax forms Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. Where to get state tax forms La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). Where to get state tax forms   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. Where to get state tax forms Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. Where to get state tax forms Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. Where to get state tax forms Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. Where to get state tax forms Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. Where to get state tax forms Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. Where to get state tax forms Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. Where to get state tax forms Bienes similares o afines. Where to get state tax forms   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. Where to get state tax forms Todo dinero que reciba y que no gaste en bienes afines. Where to get state tax forms Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. Where to get state tax forms Todo costo de adquisición de los bienes de reposición. Where to get state tax forms Dinero o bienes no similares ni afines. Where to get state tax forms    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. Where to get state tax forms Ejemplo. Where to get state tax forms El estado expropió sus bienes. Where to get state tax forms La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. Where to get state tax forms Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). Where to get state tax forms Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. Where to get state tax forms Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. Where to get state tax forms Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. Where to get state tax forms La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. Where to get state tax forms   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. Where to get state tax forms Base de depreciación. Where to get state tax forms   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. Where to get state tax forms Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. Where to get state tax forms Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. Where to get state tax forms Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. Where to get state tax forms Consulte Canjes no Sujetos a Impuestos en el capítulo 14. Where to get state tax forms Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. Where to get state tax forms Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. Where to get state tax forms Bienes del mismo tipo. Where to get state tax forms La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. Where to get state tax forms Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. Where to get state tax forms Bienes calificados. Where to get state tax forms   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. Where to get state tax forms Bienes del mismo tipo. Where to get state tax forms   Tiene que haber un intercambio de bienes del mismo tipo. Where to get state tax forms Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. Where to get state tax forms El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. Where to get state tax forms Ejemplo. Where to get state tax forms Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. Where to get state tax forms El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. Where to get state tax forms Esto es un ejemplo de un intercambio de bienes del mismo tipo. Where to get state tax forms La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). Where to get state tax forms Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). Where to get state tax forms La base del camión nuevo es el precio que paga al concesionario. Where to get state tax forms Intercambios parcialmente no sujetos a impuestos. Where to get state tax forms   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. Where to get state tax forms La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. Where to get state tax forms Todas las pérdidas que reconozca en el intercambio. Where to get state tax forms Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. Where to get state tax forms Todas las ganancias que reconozca en el intercambio. Where to get state tax forms Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. Where to get state tax forms Asignación de la base. Where to get state tax forms   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. Where to get state tax forms El resto es la base de los bienes del mismo tipo. Where to get state tax forms Información adicional. Where to get state tax forms   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. Where to get state tax forms Base de depreciación. Where to get state tax forms   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. Where to get state tax forms Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. Where to get state tax forms Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. Where to get state tax forms Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. Where to get state tax forms Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. Where to get state tax forms Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. Where to get state tax forms Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. Where to get state tax forms Para obtener más información acerca de estos bonos, consulte el capítulo 7 . Where to get state tax forms Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. Where to get state tax forms Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . Where to get state tax forms Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. Where to get state tax forms Valor justo de mercado menor que la base ajustada del donante. Where to get state tax forms   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. Where to get state tax forms Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. Where to get state tax forms Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. Where to get state tax forms Vea Base Ajustada , anteriormente. Where to get state tax forms Ejemplo. Where to get state tax forms Usted recibió un acre de terreno como donación. Where to get state tax forms Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. Where to get state tax forms La base ajustada del donante era $10,000. Where to get state tax forms Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. Where to get state tax forms Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. Where to get state tax forms Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. Where to get state tax forms Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. Where to get state tax forms Bienes comerciales. Where to get state tax forms   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. Where to get state tax forms Valor justo de mercado igual o mayor que la base ajustada del donante. Where to get state tax forms   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. Where to get state tax forms Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. Where to get state tax forms   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. Where to get state tax forms Vea Base Ajustada , anteriormente. Where to get state tax forms   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. Where to get state tax forms Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. Where to get state tax forms El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. Where to get state tax forms   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. Where to get state tax forms La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. Where to get state tax forms Ejemplo. Where to get state tax forms En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. Where to get state tax forms La base ajustada de su madre era $20,000. Where to get state tax forms La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). Where to get state tax forms Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. Where to get state tax forms La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. Where to get state tax forms $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. Where to get state tax forms 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. Where to get state tax forms Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. Where to get state tax forms Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. Where to get state tax forms El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. Where to get state tax forms El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. Where to get state tax forms La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. Where to get state tax forms Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. Where to get state tax forms Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. Where to get state tax forms Bienes heredados de un difunto que falleció en 2010. Where to get state tax forms   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. Where to get state tax forms Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. Where to get state tax forms Bienes gananciales. Where to get state tax forms   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. Where to get state tax forms Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. Where to get state tax forms Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. Where to get state tax forms Ejemplo. Where to get state tax forms   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. Where to get state tax forms Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. Where to get state tax forms El valor justo de mercado de los intereses de los bienes gananciales era $100,000. Where to get state tax forms La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). Where to get state tax forms La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. Where to get state tax forms   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. Where to get state tax forms Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. Where to get state tax forms Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. Where to get state tax forms Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. Where to get state tax forms Base para propósitos de depreciación. Where to get state tax forms   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. Where to get state tax forms La base ajustada en la fecha del cambio. Where to get state tax forms Ejemplo. Where to get state tax forms Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. Where to get state tax forms Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. Where to get state tax forms Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. Where to get state tax forms Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). Where to get state tax forms En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. Where to get state tax forms La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). Where to get state tax forms Venta de bienes. Where to get state tax forms   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. Where to get state tax forms Ganancia. Where to get state tax forms   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. Where to get state tax forms Ejemplo. Where to get state tax forms Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. Where to get state tax forms Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). Where to get state tax forms Pérdida. Where to get state tax forms   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. Where to get state tax forms Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . Where to get state tax forms Ejemplo. Where to get state tax forms Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. Where to get state tax forms En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. Where to get state tax forms Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). Where to get state tax forms La base para pérdidas es $142,500 ($180,000 − $37,500). Where to get state tax forms Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. Where to get state tax forms Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. Where to get state tax forms Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. Where to get state tax forms Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. Where to get state tax forms Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. Where to get state tax forms Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. Where to get state tax forms Son un rendimiento de capital. Where to get state tax forms Ejemplo. Where to get state tax forms En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. Where to get state tax forms En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. Where to get state tax forms En el año 2013, XYZ declaró una división de acciones de 2 por 1. Where to get state tax forms Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. Where to get state tax forms Otras bases. Where to get state tax forms   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. Where to get state tax forms Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. Where to get state tax forms Cómo identificar acciones o bonos vendidos. Where to get state tax forms   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. Where to get state tax forms Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. Where to get state tax forms Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. Where to get state tax forms Acciones de fondos mutuos. Where to get state tax forms   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. Where to get state tax forms Para obtener más información, consulte la Publicación 550, en inglés. Where to get state tax forms Prima de bonos. Where to get state tax forms   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. Where to get state tax forms Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. Where to get state tax forms Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. Where to get state tax forms Descuento de la emisión original (OID) sobre instrumentos de deuda. Where to get state tax forms   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. Where to get state tax forms Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. Where to get state tax forms Obligaciones exentas de impuestos. Where to get state tax forms    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. Where to get state tax forms Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. Where to get state tax forms El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. Where to get state tax forms Consulte el cápitulo 4 de la Publicación 550, en inglés. Where to get state tax forms Prev  Up  Next   Home   More Online Publications
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Where to get state tax forms Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Where to get state tax forms S. Where to get state tax forms 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. Where to get state tax forms Full-time student. Where to get state tax forms Adjusted gross income. Where to get state tax forms More information. Where to get state tax forms 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). Where to get state tax forms 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. Where to get state tax forms Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Where to get state tax forms You are a member of a religious order who has taken a vow of poverty. Where to get state tax forms You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Where to get state tax forms See Exemption From Self-Employment (SE) Tax , later. Where to get state tax forms 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. Where to get state tax forms For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Where to get state tax forms 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. Where to get state tax forms See Ministerial Services , later. Where to get state tax forms 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. Where to get state tax forms However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Where to get state tax forms For the specific services covered, see Ministerial Services , later. Where to get state tax forms Ministers defined. Where to get state tax forms   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Where to get state tax forms 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. Where to get state tax forms   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. Where to get state tax forms Employment status for other tax purposes. Where to get state tax forms   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. Where to get state tax forms For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Where to get state tax forms Common-law employee. Where to get state tax forms   Under common-law rules, you are considered either an employee or a self-employed person. Where to get state tax forms 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. Where to get state tax forms For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms Example. Where to get state tax forms A church hires and pays you a salary to perform ministerial services subject to its control. Where to get state tax forms Under the common-law rules, you are an employee of the church while performing those services. Where to get state tax forms Form SS-8. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms See Ministerial Services , later. Where to get state tax forms However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Where to get state tax forms Vow of poverty. Where to get state tax forms   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. Where to get state tax forms You do not need to request a separate exemption. Where to get state tax forms For income tax purposes, the earnings are tax free to you. Where to get state tax forms Your earnings are considered the income of the religious order. Where to get state tax forms Services covered under FICA at the election of the order. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms   The order or subdivision elects coverage by filing Form SS-16. Where to get state tax forms 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. Where to get state tax forms If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Where to get state tax forms You do not pay any of the FICA tax. Where to get state tax forms Services performed outside the order. Where to get state tax forms   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. Where to get state tax forms   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Where to get state tax forms You may, however, be able to take a charitable deduction for the amount you turn over to the order. Where to get state tax forms See Publication 526, Charitable Contributions. Where to get state tax forms Rulings. Where to get state tax forms   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. Where to get state tax forms To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Where to get state tax forms R. Where to get state tax forms B. Where to get state tax forms 1, available at www. Where to get state tax forms irs. Where to get state tax forms gov/irb/2014-1_IRB/ar05. Where to get state tax forms html. Where to get state tax forms 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. Where to get state tax forms However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Where to get state tax forms Practitioners. Where to get state tax forms   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. Where to get state tax forms State law specifically exempts Christian Science practitioners from licensing requirements. Where to get state tax forms   Some Christian Science practitioners also are Christian Science teachers or lecturers. Where to get state tax forms Income from teaching or lecturing is considered the same as income from their work as practitioners. Where to get state tax forms Readers. Where to get state tax forms   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Where to get state tax forms 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. Where to get state tax forms Some exceptions are discussed next. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Where to get state tax forms 28 during the tax year. Where to get state tax forms However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Where to get state tax forms Churches and church organizations make this election by filing two copies of Form 8274. Where to get state tax forms For more information about making this election, see Form 8274. Where to get state tax forms 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. Where to get state tax forms This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Where to get state tax forms Make this choice by filing Form 4029. Where to get state tax forms See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Where to get state tax forms U. Where to get state tax forms S. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms S. Where to get state tax forms social security system. Where to get state tax forms To determine your alien status, see Publication 519, U. Where to get state tax forms S. Where to get state tax forms Tax Guide for Aliens. Where to get state tax forms Residents of Puerto Rico, the U. Where to get state tax forms S. Where to get state tax forms Virgin Islands, Guam, the CNMI, and American Samoa. Where to get state tax forms   If you are a resident of one of these U. Where to get state tax forms S. Where to get state tax forms possessions but not a U. Where to get state tax forms S. Where to get state tax forms citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Where to get state tax forms For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Where to get state tax forms 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. Where to get state tax forms Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Where to get state tax forms Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Where to get state tax forms The exemption does not apply to any other income. Where to get state tax forms The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Where to get state tax forms Ministers Most services you perform as a minister, priest, rabbi, etc. Where to get state tax forms , are ministerial services. Where to get state tax forms 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. Where to get state tax forms You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Where to get state tax forms 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. Where to get state tax forms Services for nonreligious organizations. Where to get state tax forms   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Where to get state tax forms Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Where to get state tax forms   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. Where to get state tax forms Services that are not part of your ministry. Where to get state tax forms   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. Where to get state tax forms The following are not ministerial services. Where to get state tax forms Services you perform for nonreligious organizations other than the services stated above. Where to get state tax forms 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. Where to get state tax forms These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Where to get state tax forms (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Where to get state tax forms ) Services you perform in a government-owned and operated hospital. Where to get state tax forms (These services are considered performed by a government employee, not by a minister as part of the ministry. Where to get state tax forms ) 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. Where to get state tax forms Books or articles. Where to get state tax forms   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Where to get state tax forms   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Where to get state tax forms 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. Where to get state tax forms The services are considered ministerial because you perform them as an agent of the order. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Effect of employee status. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms This result is true even if you have taken a vow of poverty. Where to get state tax forms Example. Where to get state tax forms Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Where to get state tax forms They renounce all claims to their earnings. Where to get state tax forms The earnings belong to the order. Where to get state tax forms Pat is a licensed attorney. Where to get state tax forms The superiors of the order instructed her to get a job with a law firm. Where to get state tax forms Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Where to get state tax forms Chris is a secretary. Where to get state tax forms The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Where to get state tax forms Chris took the job and gave all his earnings to the order. Where to get state tax forms Pat's services are not duties required by the order. Where to get state tax forms Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Where to get state tax forms Chris' services are duties required by the order. Where to get state tax forms He is acting as an agent of the order and not as an employee of a third party. Where to get state tax forms 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. Where to get state tax forms Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Where to get state tax forms Amounts you receive for performing these services are generally subject to SE tax. Where to get state tax forms You may request an exemption from SE tax, discussed next, which applies only to those services. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms They do not have to request the exemption. Where to get state tax forms Who cannot be exempt. Where to get state tax forms   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Where to get state tax forms These elections are irrevocable. Where to get state tax forms 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. Where to get state tax forms You elected before 1968 to be covered under social security for your ministerial services. Where to get state tax forms Requesting exemption. Where to get state tax forms    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Where to get state tax forms More detailed explanations follow. Where to get state tax forms 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. Where to get state tax forms It does not apply to any other self-employment income. Where to get state tax forms Table 2. Where to get state tax forms 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. Where to get state tax forms You file Form 4361, described below under Requesting Exemption—Form 4361 . Where to get state tax forms 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. Where to get state tax forms You file for other than economic reasons. Where to get state tax forms 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). Where to get state tax forms This requirement does not apply to Christian Science practitioners or readers. Where to get state tax forms You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Where to get state tax forms You establish that the organization is a church or a convention or association of churches. Where to get state tax forms You did not make an election discussed earlier under Who cannot be exempt . Where to get state tax forms 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. Where to get state tax forms Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Where to get state tax forms The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Where to get state tax forms If it is approved, keep the approved copy of Form 4361 in your permanent records. Where to get state tax forms When to file. Where to get state tax forms   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. Where to get state tax forms You have net earnings from self-employment of at least $400. Where to get state tax forms 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. Where to get state tax forms The 2 years do not have to be consecutive tax years. Where to get state tax forms    The approval process can take some time, so you should file Form 4361 as soon as possible. Where to get state tax forms Example 1. Where to get state tax forms Rev. Where to get state tax forms Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Where to get state tax forms He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Where to get state tax forms However, if Rev. Where to get state tax forms Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Where to get state tax forms Example 2. Where to get state tax forms Rev. Where to get state tax forms 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. Where to get state tax forms She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Where to get state tax forms 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. Where to get state tax forms Example 3. Where to get state tax forms In 2011, Rev. Where to get state tax forms David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Where to get state tax forms In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Where to get state tax forms Therefore, he had no net self-employment earnings as a minister in 2012. Where to get state tax forms Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Where to get state tax forms In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Where to get state tax forms Rev. Where to get state tax forms 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. Where to get state tax forms Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Where to get state tax forms Death of individual. Where to get state tax forms   The right to file an application for exemption ends with an individual's death. Where to get state tax forms A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Where to get state tax forms Effective date of exemption. Where to get state tax forms   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. Where to get state tax forms Once the exemption is approved, it is irrevocable. Where to get state tax forms Example. Where to get state tax forms Rev. Where to get state tax forms Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Where to get state tax forms She files an application for exemption on February 20, 2014. Where to get state tax forms If an exemption is granted, it is effective for 2010 and the following years. Where to get state tax forms Refunds of SE tax. Where to get state tax forms   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Where to get state tax forms 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. Where to get state tax forms A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms Exception. Where to get state tax forms   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. Where to get state tax forms However, if you pay your benefits back, you may be considered for exemption. Where to get state tax forms Contact your local Social Security Administration office to find out the amount you must pay back. Where to get state tax forms Eligibility requirements. Where to get state tax forms   To claim this exemption from SE tax, all the following requirements must be met. Where to get state tax forms You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms The sect or division must complete part of the form. Where to get state tax forms The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Where to get state tax forms If it is approved, keep the approved copy of Form 4029 in your permanent records. Where to get state tax forms When to file. Where to get state tax forms   You can file Form 4029 at any time. Where to get state tax forms   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. Where to get state tax forms See Effective date of exemption next for information on when the newly approved exemption would become effective. Where to get state tax forms    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. Where to get state tax forms Effective date of exemption. Where to get state tax forms   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. Where to get state tax forms (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. Where to get state tax forms )   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. Where to get state tax forms 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. Where to get state tax forms The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Where to get state tax forms Refunds of SE tax paid. Where to get state tax forms    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Where to get state tax forms For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Where to get state tax forms Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Where to get state tax forms 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. Where to get state tax forms A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Where to get state tax forms 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. Where to get state tax forms Information for employers. Where to get state tax forms   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. Where to get state tax forms   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. Where to get state tax forms Form W-2. Where to get state tax forms   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Where to get state tax forms ” Do not make any entries in boxes 3, 4, 5, or 6. Where to get state tax forms Forms 941, 943, and 944. Where to get state tax forms   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Where to get state tax forms Instead, follow the instructions given below. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Effective date. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Regular method. Where to get state tax forms Nonfarm optional method. Where to get state tax forms You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Where to get state tax forms Blank worksheets are in the back of this publication, after the Comprehensive Example. Where to get state tax forms Regular Method Most people use the regular method. Where to get state tax forms 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. Where to get state tax forms Then, subtract your allowable business deductions and multiply the difference by 92. Where to get state tax forms 35% (. Where to get state tax forms 9235). Where to get state tax forms Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Where to get state tax forms 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. Where to get state tax forms 35% (. Where to get state tax forms 9235). Where to get state tax forms Do not reduce your wages by any business deductions when making this computation. Where to get state tax forms Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Where to get state tax forms 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. Where to get state tax forms Amounts included in gross income. Where to get state tax forms   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. Where to get state tax forms , 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. Where to get state tax forms This amount is also subject to income tax. Where to get state tax forms   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Where to get state tax forms Example. Where to get state tax forms Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Where to get state tax forms The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Where to get state tax forms His church owns a parsonage that has a fair rental value of $12,000 per year. Where to get state tax forms The church gives Pastor Adams the use of the parsonage. Where to get state tax forms He is not exempt from SE tax. Where to get state tax forms He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Where to get state tax forms 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. Where to get state tax forms Overseas duty. Where to get state tax forms   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. Where to get state tax forms S. Where to get state tax forms citizen or resident alien serving abroad and living in a foreign country. Where to get state tax forms   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Where to get state tax forms Example. Where to get state tax forms Diane Jones was the minister of a U. Where to get state tax forms S. Where to get state tax forms church in Mexico. Where to get state tax forms She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Where to get state tax forms The United States does not have a social security agreement with Mexico, so Mrs. Where to get state tax forms Jones is subject to U. Where to get state tax forms S. Where to get state tax forms SE tax and must include $35,000 when figuring net earnings from self-employment. Where to get state tax forms Specified U. Where to get state tax forms S. Where to get state tax forms possessions. Where to get state tax forms    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Where to get state tax forms Also see Residents of Puerto Rico, the U. Where to get state tax forms S. Where to get state tax forms Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Where to get state tax forms S. Where to get state tax forms Citizens and Resident and Nonresident Aliens. Where to get state tax forms Amounts not included in gross income. Where to get state tax forms   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Where to get state tax forms Offerings that others made to the church. Where to get state tax forms 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. Where to get state tax forms Pension payments or retirement allowances you receive for your past ministerial services. Where to get state tax forms The rental value of a parsonage or a parsonage allowance provided to you after you retire. Where to get state tax forms Allowable deductions. Where to get state tax forms   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Where to get state tax forms These are ministerial expenses you incurred while working other than as a common-law employee of the church. Where to get state tax forms They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Where to get state tax forms 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. Where to get state tax forms   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 . Where to get state tax forms 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. Where to get state tax forms Do not complete Schedule C or C-EZ (Form 1040). Where to get state tax forms 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. Where to get state tax forms Employee reimbursement arrangements. Where to get state tax forms   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. Where to get state tax forms Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Where to get state tax forms Accountable plans. Where to get state tax forms   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Where to get state tax forms 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. Where to get state tax forms You must adequately account to your employer for these expenses within a reasonable period of time. Where to get state tax forms You must return any excess reimbursement or allowance within a reasonable period of time. Where to get state tax forms   The reimbursement is not reported on your Form W-2. Where to get state tax forms Generally, if your expenses equal your reimbursement, you have no deduction. Where to get state tax forms If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Where to get state tax forms Nonaccountable plan. Where to get state tax forms   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Where to get state tax forms In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Where to get state tax forms Excess reimbursements you fail to return to your employer. Where to get state tax forms Reimbursement of nondeductible expenses related to your employer's business. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms The tax rate for the social security part is 12. Where to get state tax forms 4%. Where to get state tax forms In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Where to get state tax forms This tax rate is 2. Where to get state tax forms 9%. Where to get state tax forms The combined self-employment tax rate is 15. Where to get state tax forms 3%. Where to get state tax forms Additional Medicare Tax. Where to get state tax forms   Beginning in 2013, a 0. Where to get state tax forms 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. Where to get state tax forms Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Where to get state tax forms A self-employment loss is not considered for purposes of this tax. Where to get state tax forms RRTA compensation is separately compared to the threshold. Where to get state tax forms For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Where to get state tax forms Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Where to get state tax forms 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. Where to get state tax forms You may use the nonfarm optional method if you meet all the following tests. Where to get state tax forms You are self-employed on a regular basis. Where to get state tax forms 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. Where to get state tax forms The net earnings can be from either farm or nonfarm earnings or both. Where to get state tax forms You have used this method less than 5 prior years. Where to get state tax forms (There is a 5-year lifetime limit. Where to get state tax forms ) The years do not have to be consecutive. Where to get state tax forms Your net nonfarm profits were: Less than $5,024, and Less than 72. Where to get state tax forms 189% of your gross nonfarm income. Where to get state tax forms If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Where to get state tax forms Table 3. Where to get state tax forms Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Where to get state tax forms . Where to get state tax forms . Where to get state tax forms THEN your net earnings are equal to . Where to get state tax forms . Where to get state tax forms . Where to get state tax forms $6,960 or less Two-thirds of your gross nonfarm income. Where to get state tax forms More than $6,960 $4,640. Where to get state tax forms Actual net earnings. Where to get state tax forms   Multiply your total earnings subject to SE tax by 92. Where to get state tax forms 35% (. Where to get state tax forms 9235) to get actual net earnings. Where to get state tax forms Actual net earnings are equivalent to net earnings under the “Regular Method. Where to get state tax forms ” More information. Where to get state tax forms   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Where to get state tax forms 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. Where to get state tax forms Note. Where to get state tax forms For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms , in addition to your salary. Where to get state tax forms If the offering is made to the religious institution, it is not taxable to you. Where to get state tax forms 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. Where to get state tax forms However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Where to get state tax forms For more information, see Publication 526. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms This exclusion applies only for income tax purposes. Where to get state tax forms It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Where to get state tax forms Designation requirement. Where to get state tax forms   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Where to get state tax forms It must designate a definite amount. Where to get state tax forms It cannot determine the amount of the housing allowance at a later date. Where to get state tax forms 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. Where to get state tax forms   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. Where to get state tax forms The local congregation must officially designate the part of your salary that is a housing allowance. Where to get state tax forms However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Where to get state tax forms Rental allowances. Where to get state tax forms   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. Where to get state tax forms   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Where to get state tax forms Fair rental value of parsonage. Where to get state tax forms   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. Where to get state tax forms However, the exclusion cannot be more than the reasonable pay for your services. Where to get state tax forms If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Where to get state tax forms Example. Where to get state tax forms Rev. Where to get state tax forms Joanna Baker is a full-time minister. Where to get state tax forms The church allows her to use a parsonage that has an annual fair rental value of $24,000. Where to get state tax forms The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Where to get state tax forms Her actual utility costs during the year were $7,000. Where to get state tax forms For income tax purposes, Rev. Where to get state tax forms Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Where to get state tax forms She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Where to get state tax forms Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Where to get state tax forms Home ownership. Where to get state tax forms   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. Where to get state tax forms Excess rental allowance. Where to get state tax forms   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. Where to get state tax forms   Include in the total on Form 1040, line 7. Where to get state tax forms On the dotted line next to line 7, enter “Excess allowance” and the amount. Where to get state tax forms 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. Where to get state tax forms However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Where to get state tax forms Retired ministers. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms Teachers or administrators. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms    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. Where to get state tax forms In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Where to get state tax forms   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. Where to get state tax forms Theological students. Where to get state tax forms   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. Where to get state tax forms Traveling evangelists. Where to get state tax forms   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Where to get state tax forms You are an ordained minister. Where to get state tax forms You perform ministerial services at churches located away from your community. Where to get state tax forms You actually use the rental allowance to maintain your permanent home. Where to get state tax forms Cantors. Where to get state tax forms   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. Where to get state tax forms 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. Where to get state tax forms See Members of Religious Orders , earlier, under Social Security Coverage. Where to get state tax forms Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Where to get state tax forms S. Where to get state tax forms possession. Where to get state tax forms Publication 54 discusses the foreign earned income exclusion. Where to get state tax forms Publication 570, Tax Guide for Individuals With Income From U. Where to get state tax forms S. Where to get state tax forms Possessions, covers the rules for taxpayers with income from U. Where to get state tax forms S. Where to get state tax forms possessions. Where to get state tax forms You can get these free publications from the Internal Revenue Service at IRS. Where to get state tax forms gov or from most U. Where to get state tax forms S. Where to get state tax forms Embassies or consulates. Where to get state tax forms Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Where to get state tax forms 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. Where to get state tax forms You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Where to get state tax forms You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Where to get state tax forms See Publication 529 for more information on this limit. Where to get state tax forms However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Where to get state tax forms 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. Where to get state tax forms You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Where to get state tax forms Exception. Where to get state tax forms   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Where to get state tax forms Figuring the allocation. Where to get state tax forms   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. Where to get state tax forms    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Where to get state tax forms Example. Where to get state tax forms Rev. Where to get state tax forms 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. Where to get state tax forms He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Where to get state tax forms $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. Where to get state tax forms Rev. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Where to get state tax forms The statement must contain all of the following information. Where to get state tax forms A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Where to get state tax forms ) plus the amount. Where to get state tax forms A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Where to get state tax forms A list of each item of otherwise deductible ministerial expenses plus the amount. Where to get state tax forms How you figured the nondeductible part of your otherwise deductible expenses. Where to get state tax forms A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Where to get state tax forms   See the attachments prepared for the Comprehensive Example , later. Where to get state tax forms Following the example, you will find blank worksheets for your own use. Where to get state tax forms 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. Where to get state tax forms If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Where to get state tax forms See the Instructions for Form 1040 to figure your deduction. Where to get state tax forms The following special rules apply to the self-employed health insurance deduction. Where to get state tax forms 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. Where to get state tax forms You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Where to get state tax forms The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Where to get state tax forms Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Where to get state tax forms More information. Where to get state tax forms   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Where to get state tax forms Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Where to get state tax forms This is an income tax deduction only, on Form 1040, line 27. Where to get state tax forms Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Where to get state tax forms Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Where to get state tax forms You must pay the tax as you earn or receive income during the year. Where to get state tax forms An employee usually has income tax withheld from his or her wages or salary. Where to get state tax forms However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Where to get state tax forms 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. Where to get state tax forms Your salary is for ministerial services (see Ministerial Services , earlier). Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Where to get state tax forms Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Where to get state tax forms See Form 1040-ES for the different payment methods. Where to get state tax forms The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Where to get state tax forms For more information, see chapter 2 of Publication 505. Where to get state tax forms 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. Where to get state tax forms 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. Where to get state tax forms Table 4. Where to get state tax forms 2013 Filing Requirements for Most Taxpayers IF your filing status is . Where to get state tax forms . Where to get state tax forms . Where to get state tax forms AND at the end of 2013 you were* . Where to get state tax forms . Where to get state tax forms . Where to get state tax forms THEN file a return if your gross income** was at least . Where to get state tax forms . Where to get state tax forms . Where to get state tax forms 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. Where to get state tax forms ** 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). Where to get state tax forms 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). Where to get state tax forms 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. Where to get state tax forms Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Where to get state tax forms Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Where to get state tax forms 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. Where to get state tax forms *** 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. Where to get state tax forms Additional requirements. Where to get state tax forms   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. Where to get state tax forms 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Where to get state tax forms Self-employment tax. Where to get state tax forms   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Where to get state tax forms   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. Where to get state tax forms You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Where to get state tax forms You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Where to get state tax forms 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). Where to get state tax forms 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. Where to get state tax forms Note. Where to get state tax forms 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. Where to get state tax forms You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Where to get state tax forms Exemption from SE tax. Where to get state tax forms   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). Where to get state tax forms Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Where to get state tax forms 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. Where to get state tax forms    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). Where to get state tax forms Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Where to get state tax forms More information. Where to get state tax forms   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Where to get state tax forms Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Where to get state tax forms You generally can deduct your contributions to the plan. Where to get state tax forms Your contributions and the earnings on them are not taxed until they are distributed. Where to get state tax forms Retirement plans for the self-employed. Where to get state tax forms   To set up one of the following plans you must be self-employed. Where to get state tax forms SEP (simplified employee pension) plan. Where to get state tax forms SIMPLE (savings incentive match plan for employees) plan. Where to get state tax forms Qualified retirement plan (also called a Keogh or H. Where to get state tax forms R. Where to get state tax forms 10 plan). Where to get state tax forms   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Where to get state tax forms See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Where to get state tax forms This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Where to get state tax forms   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. Where to get state tax forms You are not a self-employed person for purposes of setting up a retirement plan. Where to get state tax forms This result is true even if your salary is subject to SE tax. Where to get state tax forms   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. Where to get state tax forms   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). Where to get state tax forms Individual retirement arrangements (IRAs). Where to get state tax forms   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Where to get state tax forms 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). Where to get state tax forms   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Where to get state tax forms 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. Where to get state tax forms   If you contribute to a traditional IRA, your contribution may be deductible. Where to get state tax forms 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). Where to get state tax forms   For more information on IRAs, see Publication 590. Where to get state tax forms Tax-sheltered annuity plans. Where to get state tax forms   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. Where to get state tax forms For more