| Pub. 533, Employment Tax |
2004 Tax Year |
Introductory Material
This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
What's New
Tax rates and maximum net earnings. The self-employment tax rate on net earnings remains the same for 2004 and 2005. This rate, 15.3%, is a total of 12.4% for
social security
(old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
The maximum amount subject to the social security part for tax years beginning in 2004 is $87,900. For 2005, that amount increases
to $90,000. All
net earnings of at least $400 are subject to the Medicare part.
Reminder
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.
Introduction
The purpose of this publication is to help you understand self-employment tax. It explains:
How to use this publication.
This publication is designed to be used with Schedule SE (Form 1040) and its instructions. Schedule SE is used to
figure and report self-employment
tax. This publication may help you if you need more information than the form or instructions provide.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
You can email us at
*[email protected]. (The asterisk must be included in the
address.) Please put “ Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back
of this publication.
Useful Items - You may want to see:
Publication
-
15
(Circular E), Employer's Tax Guide
-
15-A
Employer's Supplemental Tax Guide
-
225
Farmer's Tax Guide
-
334
Tax Guide for Small Business
-
505
Tax Withholding and Estimated Tax
-
517
Social Security and Other Information for Members of the Clergy and Religious Workers
-
541
Partnerships
-
595
Tax Highlights for Commercial Fishermen
-
911
Direct Sellers
Form (and Instructions)
-
1040
U.S. Individual Income Tax Return
-
Sch C (Form 1040)
Profit or Loss From Business
-
Sch C-EZ (Form 1040)
Net Profit From Business
-
Sch F (Form 1040)
Profit or Loss From Farming
-
Sch K-1 (Form 1065)
Partner's Share of Income, Deductions, Credits, etc.
-
Sch K-1 (Form 1065-B)
Partner's Share of Income (Loss) From an Electing Large Partnership
-
Sch SE (Form 1040)
Self-Employment Tax
-
4029
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
-
4361
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science
Practitioners
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
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