,

A

Accountable plan, Accountable plans.

Administrators, Teachers or administrators.

American Samoa, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.

Assistance (see Tax help)

C

Cantors, Cantors.

Christian Science

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

Readers,

Christian Science:

Practitioners, Christian Science Practitioners and Readers, Practitioners.

practitioners, Christian Science Practitioners and Readers

Readers, Christian Science Practitioners and 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 U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.

Comprehensive example, Comprehensive Example, Attachment 2—John E. Michaels011-00-2222

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 Withholding and Estimated Tax

Exclusion, foreign earned income, Foreign Earned Income

Exemption:

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

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

From FICA taxes, Exemption From FICA Taxes

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

F

Federal Insurance Contributions Act (see FICA)

FICA:

Are you covered?,

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, ,

1040-ES, Income Tax Withholding and Estimated Tax

1040X, Refunds of SE tax., Refunds of SE tax paid.

2106-EZ,

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

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

941, Forms 941, 943, and 944.

943, Forms 941, 943, and 944.

944, Forms 941, 943, and 944.

Schedule A (Form 1040),

Schedule C-EZ (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, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.

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 Withholding and Estimated 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., Foreign Earned Income

M

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

Members of religious orders, , Members of Religious Orders, Ministers, Members of Religious Orders, and Christian Science Practitioners, Exemption From Self-Employment (SE) Tax, Members of Religious Orders, Earnings—Members of Religious Orders

Ministers, , Ministers, Ministers Defined, Ministers, Members of Religious Orders, and Christian Science Practitioners, Exemption From Self-Employment (SE) Tax, Ministers, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax

Ministers:

Retired, Retired ministers.

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

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, Amounts included in gross income., Offerings and Fees

Overseas duty, Overseas duty., Foreign Earned Income

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 U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.

Q

Qualified retirement plan, Retirement plans for the self-employed.

Qualified services, exemption for

Members of religious orders, Members of Religious Orders

Ministers, Ministers

Qualified services, exemption for:

Christian Science practitioners and readers, Christian Science Practitioners and Readers

R

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

Reimbursements, Reimbursement arrangements.

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

Religious workers, , Religious Workers (Church Employees)

Rental allowance, Amounts included in gross income., 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 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 Resident and 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 Self-Employment (SE) Tax, Requesting Exemption—Form 4029, Exemption from SE tax.

Maximum earnings, Maximum Earnings Subject to SE Tax

Nonfarm optional method, Nonfarm Optional Method

Refunds of, Refunds of SE tax., Refunds of SE tax paid.

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 Resident and 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 Resident and Nonresident Aliens

U.S. Virgin Islands, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the CNMI, and American Samoa., Specified U.S. possessions.

V

Vow of poverty, , Vow of poverty., Members of Religious Orders, Exemption From Self-Employment (SE) Tax, Effect of employee status., Earnings—Members of Religious Orders