Publication 517 |
2000 Tax Year |
Important Changes for 2000
Revocation of exemption from self-employment tax.
If you are a minister, a member of a religious order not under a
vow of poverty, or a Christian Science practitioner, and are exempt
from self-employment tax because you have an approved Form 4361, you
now have until April 15, 2002, to revoke that exemption. This deadline
is extended beyond April 15, 2002, if you get an extension to file
your 2001 return.
To revoke the exemption, you must file Form 2031,
Revocation of Exemption From Self-Employment Tax for Use by
Ministers, Members of Religious Orders, and Christian Science
Practitioners.
The revocation will be effective for either 2000 or 2001 and all
later years. You will be covered under the social security system and
your earnings will be subject to self-employment tax during those
years. Once you revoke the exemption, you can never again
elect exemption from self-employment tax.
Paid preparer authorization.
Beginning with your return for 2000, you can check a box and
authorize the IRS to discuss your tax return with the paid preparer
who signed it. If you check the "Yes" box in the signature area
of your return, the IRS can call your paid preparer to answer any
questions that may arise during the processing of your return. Also,
you are authorizing your paid preparer to perform certain actions. See
your income tax package for details.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on
pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-
5678) if you recognize a child.
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