, ,

A

Accountable plan, Accountable plans.

Administrators, Teachers or administrators.

American Samoa, Residents of Puerto Rico, the Virgin Islands, Guam, the CNMI, and American Samoa.

Assistance (see Tax help)

C

Cantors, Cantors.

Christian Science:

Practitioners, Practitioners.

practitioners, Christian Science Practitioners and Readers

Readers, Readers.

readers, Christian Science Practitioners and Readers

Comments on publication, Comments and suggestions.

Common-law employee, Common-law employee.

Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the Virgin Islands, Guam, the CNMI, and American Samoa.

Comprehensive example, Comprehensive Example

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, Earned income.

Employment status, Employment Status for Other Tax Purposes

Estimated tax, Income Tax Withholding and Estimated Tax

Exclusion, foreign earned income, Foreign Earned Income

Exemption:

Effective date, Effective date of exemption., Effective date of exemption., Effective date.

FICA, Exemption From FICA Taxes

Requesting, Requesting exemption., Requesting exemption — Form 4361., Requesting exemption — Form 4029.

Self-employment tax, Exemption From Self-Employment (SE) Tax, Exemption from SE tax.

F

Federal Insurance Contributions Act (see FICA)

FICA:

Are you covered?, ,

Effective date, Effective date.

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

Filing requirements, Filing Your Return

Foreign earned income, Foreign Earned Income

Form:

1040, Health Insurance Costs of Self-Employed Ministers

1040X, Refunds of SE tax.

1040–ES, Income Tax Withholding and Estimated Tax

4029, Requesting exemption — Form 4029.

4361, Requesting exemption — Form 4361.

941, Forms 941 and 943.

943, Forms 941 and 943.

SS-8, Form SS-8.

Free tax services, How To Get Tax Help

G

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

Guam, Residents of Puerto Rico, the Virgin Islands, Guam, the CNMI, and American Samoa.

H

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

Help (see Tax help)

Home ownership, Home ownership.

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

I

Income tax:

Income and expenses, Income Tax: Income and Expenses

Withholding, Income Tax Withholding and 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, Overseas duty.

M

Member of religious order, Pay—Members of Religious Orders

Ministers, Ministers Defined

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

Overseas duty, Overseas duty.

P

Parsonage allowance, Amounts included in gross income., Exclusion of Rental Allowance and Fair Rental Value of a Parsonage

Publications (see Tax help)

Puerto Rico, Residents of Puerto Rico, the Virgin Islands, Guam, the CNMI, and American Samoa.

Q

Qualified services, exemption for

Members of religious orders, Members of Religious Orders

Ministers, Ministers

R

Refunds, self-employment tax, Refunds of SE tax.

Reimbursements, Reimbursement arrangements.

Religious orders, members of, Members of Religious Orders

Religious workers, Religious Workers (Church Employees)

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

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

Retired ministers, Retired ministers.

Retirement savings, Retirement Savings Arrangements

Retirement savings contributions credit, Retirement savings contributions credit.

Royalty income, Books or articles.

S

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

Self-Employment Contributions Act (see SECA)

Self-employment tax:

Application and approval, ,

Deduction, Deduction for SE Tax

Exemption, Exemption From Self-Employment (SE) Tax, Exemption from SE tax.

Maximum earnings, Maximum Earnings Subject to SE Tax

Nonfarm optional method, Nonfarm Optional Method

Regular method, Regular Method

Self-employment, net earnings from, Figuring Net Earnings From Self-Employment for SE Tax

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

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax-free income, 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 Resident and Nonresident Aliens

V

Virgin Islands, Residents of Puerto Rico, the Virgin Islands, Guam, the CNMI, and American Samoa.

Vow of poverty, Vow of poverty.