____ If you had unreported tip income of more than $20 in a calendar month for any employer, you reported those tips on Form 4137 and paid the applicable social security and Medicare tax.
____ If you had net earnings from self-employment of $400 or more, you reported that income, completed Schedule SE and paid the applicable self-employment tax.
____ If you can not establish that you are a limited or retired partner, your distributive share of partnership income is subject to self-employment tax. You paid the applicable self-employment tax.
____ If you are a Minister, Member of a Religious Order or Christian Science Practitioner, and you claim to be exempt from self-employment tax, you have filed Form 4361 and the application was not disapproved.
____ If you are an ordained, licensed or commissioned minister and you are subject to self-employment tax, you included on Schedule SE, as earnings from self-employment, the rental value of the home provided to you as part of your pay, and related allowances.
____ Taxpayers may not reduce income subject to self-employment tax by the foreign earned income exclusion even though they qualify as bona fide residents abroad. If you are self-employed and excluded foreign income for income tax purposes, you included that income in figuring your net earnings from self-employment.
____ Although as a member of the clergy you may be an employee, you are treated as self-employed for self-employment tax purposes. Your U.S. self-employment tax was based upon net earnings from self-employment figured without regard to the foreign income exclusion or a foreign housing exclusion. The self-employment earnings are subject to tax even if you meet the bona fide residence or physical presence tests.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
