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

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

A

Accountable plan, Accountable plans.

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, Ministers, Members of Religious Orders, and Christian Science Practitioners

Comments on publication, Comments and suggestions.

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, ComprehensiveExample, Attachment 2—John E. Michaelsn011-00-2222

Credit:

Earned income, Earned Income Credit

Retirement savings contributions, Retirement savings contributions credit.

D

Deduction for self-employment tax, Deduction for SE Tax

E

Earned income credit, Earned Income Credit

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, Income Tax Withholdingand Estimated Tax

Exclusion, foreign earned income, Foreign Earned Income

Exemption:

Form 4029, Requesting Exemption—Form 4029, Election by Church To Exclude Their Employees From FICA Coverage

Form 4361, Requesting Exemption—Form 4361, Election by Church To Exclude Their Employees From FICA Coverage

From FICA taxes, Exemption From FICA Taxes

From self-employment (SE) tax, Exemption FromSelf-Employment(SE) Tax, Requesting Exemption—Form 4029

F

Federal Insurance Contributions Act, See: FICA

FICA:

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, Exemption from SE tax., Excess rental allowance., Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Form 1040, (Figure), (Figure)

1040-ES, Income Tax Withholdingand Estimated Tax

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

2106-EZ, Form 2106-EZ

4029, If you filed Form 4029 and received IRS approval..., Requesting Exemption—Form 4029, Election by Church To Exclude Their Employees From FICA Coverage

4361, Exemption from SE tax., Requesting Exemption—Form 4361, Election by Church To Exclude Their Employees From FICA Coverage

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., Exclusion of Rental Allowance and Fair Rental Value of a Parsonage

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

I

Income tax:

Estimated tax, Income Tax Withholdingand Estimated Tax

Income and expenses, Income Tax:Income and Expenses

Withholding, Income Tax Withholdingand Estimated Tax

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

K

Keogh (H.R.10) plans, Retirement plans for the self-employed.

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, Members ofReligious Orders, Ministers, Members of Religious Orders, and Christian Science Practitioners, Exemption FromSelf-Employment(SE) Tax, Members ofReligious Orders

Ministers:

Retired, Retired ministers.

Missionary team, husband and wife, Husband and WifeMissionary Team

N

Nonaccountable plan, Nonaccountable plan.

Nonfarm optional method, Nonfarm Optional Method

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

O

Offerings and fees, Offerings and Fees, Offerings you receive for marriages, baptisms,...

Overseas duty, Foreign Earned Income, Overseas duty.

P

Parsonage allowance, Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, 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.

Qualified services, exemption for:

Christian Science practitioners and readers, Christian Science Practitioners and Readers

R

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

Reimbursements, Reimbursement arrangements.

Religious orders, members of, Earnings—Members of Religious Orders, Members ofReligious Orders, Ministers, Members of Religious Orders, and Christian Science Practitioners, Exemption FromSelf-Employment(SE) Tax, Members ofReligious Orders

Religious workers, Religious Workers (Church Employees)

Rental allowance, Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances., The fair rental value of a parsonage provided...

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

Retired ministers, Retired ministers.

Retirement savings arrangements, Retirement Savings Arrangements

Retirement savings contributions credit, Retirement savings contributions credit.

Royalty income from books, Books or articles.

S

SECA, Social Security Coverage, U.S. Citizens and Residentand Nonresident Aliens

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 FromSelf-Employment(SE) Tax, Requesting Exemption—Form 4029

Maximum earnings, Maximum Earnings Subjectto 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

Self-employment, net earnings from, Self-Employment Tax:Figuring Net Earnings, Nonfarm Optional Method

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, U.S. Citizens and Residentand Nonresident Aliens

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

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

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

Taxpayer Advocate, Contacting your Taxpayer Advocate.

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 Residentand 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, Effect of employee status., Generally, members of religious orders who..., Vow of poverty., Members ofReligious Orders