Index of Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers

A

Administrators, Teachers or administrators.

American Samoa, The exclusion from gross income for amounts..., Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.

Assistance, See: Tax help

C

Cantors, Cantors.

Christian Science:

Practitioners, Members of the Clergy, If you file a claim after the 3-year period...

Common-law employee, Common-law employee.

Commonwealth of the Northern Mariana Islands (CNMI), The exclusion from gross income for amounts..., Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.

Comprehensive example, Comprehensive Example, Attachment 2—John E. White 011-00-2222 Worksheet 4. Figuring Net Self-Employment Income for Schedule SE (Form 1040)

Credit:

Earned income, More information.

Retirement savings contributions, Retirement savings contributions credit.

D

Deduction for self-employment tax, Deduction for SE Tax

E

Earned income credit, More information.

Effective date:

Exemption from FICA taxes, Effective date.

Exemption from self-employment (SE) tax, Effective date of exemption., Effective date of exemption.

Employment status, Employment status for other tax purposes.

Estimated tax, This is not a deduction in figuring net earnings...

Exclusion, foreign earned income, Foreign Earned Income

Exemption:

Form 4029, Table 2. The Self-Employment Tax Exemption..., Requesting Exemption—Form 4029

Form 4361, Table 2. The Self-Employment Tax Exemption..., Requesting Exemption—Form 4361

From FICA taxes, Exemption From FICA Taxes

From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, To get a refund of any SE tax you paid while...

F

Federal Insurance Contributions Act, See: FICA

FICA:

Are you covered?, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?

Effective date of exemption, Effective date.

Election to exclude church employees, Election by Church To Exclude Their Employees From FICA Coverage

Filing requirements for most taxpayers, Filing Your Return

Foreign earned income, Foreign Earned Income

Form:

1040, Excess rental allowance., Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax., Form 1040, Form 1040, page 1 for John E. and Susan R. White,

1040-ES, This is not a deduction in figuring net earnings...

1040X, Refunds of SE tax., To get a refund of any SE tax you paid while...

4029, If you filed Form 4029 and received IRS approval..., Table 2. The Self-Employment Tax Exemption..., Requesting Exemption—Form 4029

4361, Exemption from SE tax., Table 2. The Self-Employment Tax Exemption..., Requesting Exemption—Form 4361

941, Forms 941, 943, and 944.

943, Forms 941, 943, and 944.

944, Forms 941, 943, and 944.

Schedule A (Form 1040), Schedule A (Form 1040)

Schedule C-EZ (Form 1040), Schedule C–EZ (Form 1040)

Schedule SE (Form 1040), Schedule SE (Form 1040)

SS-8, Form SS-8.

Free tax services, How To Get Tax Help,

G

Gross income, amounts included and not included in, Amounts not included in gross income.

Guam, The exclusion from gross income for amounts..., Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.

H

Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers

Help, See: Tax help

Home ownership, exclusion of allowance, Home ownership., If you have a bona fide commission and your...

House or parsonage, fair rental value, Fair rental value of parsonage.

I

Income tax:

Estimated tax, This is not a deduction in figuring net earnings...

Income and expenses, Income Tax: Income and Expenses, If you perform your services as a common-law...

Withholding, This is not a deduction in figuring net earnings...

Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).

K

Keogh (H.R.10) plans, Retirement plans for the self-employed., For more information on establishing a SEP,...

L

Lay employees, Lay employees.

Living abroad, Foreign Earned Income, Overseas duty.

M

Members of recognized religious sects, Members of Recognized Religious Sects

Members of religious orders, Earnings—Members of Religious Orders, See Members of Religious Orders, earlier,..., Members of the Clergy, If you file a claim after the 3-year period..., Members of Religious Orders, Members of Religious Orders, Chris' services are considered duties required...

Ministerial services, exemption for:

Christian Science practitioners and readers, Christian Science Practitioners and Readers

Ministers:

Retired, Retired ministers.

Missionary team, husband and wife, Husband and Wife Missionary Team

More information, See: Tax help

N

Nonaccountable plan, Nonaccountable plan.

Nonfarm optional method, Nonfarm Optional Method

Nonresident aliens, U.S. Citizens and Resident and Nonresident Aliens

O

Offerings and fees, Offerings and Fees, Salaries and fees for your ministerial services...

Overseas duty, Foreign Earned Income, Overseas duty.

P

Parsonage allowance, Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, If you have a bona fide commission and your..., The fair rental value of a parsonage provided...

Publications, See: Tax help

Puerto Rico, The exclusion from gross income for amounts..., Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.

Q

Qualified retirement plan, Retirement plans for the self-employed., For more information on establishing a SEP,...

R

Refunds, self-employment tax, Refunds of SE tax., To get a refund of any SE tax you paid while...

Reimbursements, Employee reimbursement arrangements.

Religious orders, members of, Earnings—Members of Religious Orders, See Members of Religious Orders, earlier,..., Members of the Clergy, If you file a claim after the 3-year period..., Members of Religious Orders, Members of Religious Orders, Chris' services are considered duties required...

Religious workers, Coverage of Religious Workers (Church Employees)

Rental allowance, Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances., If you have a bona fide commission and your..., The fair rental value of a parsonage provided...

Resident aliens, U.S. Citizens and Resident and Nonresident Aliens

Retired ministers, Retired ministers.

Retirement savings arrangements, More information., For more information on filing your return,...

Retirement savings contributions credit, Retirement savings contributions credit.

Royalty income from books, Books or articles.

S

SECA, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage, If you are a resident of one of these U.S....

Sects, members of recognized religious, Members of Recognized Religious Sects

Self-Employment Contributions Act, See: SECA

Self-employment tax:

Deduction, Deduction for SE Tax

Exemption, Exemption from SE tax., Exemption From Self-Employment (SE) Tax, To get a refund of any SE tax you paid while...

Maximum earnings, Maximum Earnings Subject to SE Tax

Nonfarm optional method, Nonfarm Optional Method

Refunds of, Refunds of SE tax., To get a refund of any SE tax you paid while...

Regular method, Regular Method, For 2011, the maximum net earnings from self-employment...

Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, For more information on the nonfarm optional...

SIMPLE plan, Retirement plans for the self-employed.

Simplified employee pension (SEP) plan, Retirement plans for the self-employed.

Social security coverage, Social Security Coverage, If you are a resident of one of these U.S....

T

Tax help,

Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income

Tax-sheltered annuity plans, Tax-sheltered annuity plans.

Taxpayer Advocate, Taxpayer Advocate Service.

Teachers, Teachers or administrators.

Theological students, Theological students.

Traveling evangelists, Traveling evangelists.

TTY/TDD information, How To Get Tax Help

U

U.S. citizens, U.S. Citizens and Resident and Nonresident Aliens

U.S. Virgin Islands, The exclusion from gross income for amounts..., Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa.

V

Vow of poverty, Earnings—Members of Religious Orders, Generally, members of religious orders who..., Vow of poverty., In this case, you are considered an employee..., Effect of employee status.