2003 Tax Help Archives  
Publication 533 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Actual net earnings, Regular Method
Administrator, Executor or Administrator
Assistance (see Tax help)

B

Business, defined, Trade or business.

C

Christian Science practitioner, Minister, Christian Science Practitioner, or Member of Religious Order
Christian science practitioner, Minister, Christian Science practitioner, or member of religious order.
Church employee, Church employee., Church employee.
Comments on publication, Introduction
Commodities, dealer in, Dealer in Securities
Community income, Community Income
Contractor, independent, Independent contractor.
Credits for social security coverage, Earning credits in 2003 and 2004.

D

Day trader(See Trader in securities), Trader in Securities
Dealer:
Real estate, Real estate dealer.
Securities, Dealer in Securities
Direct seller, Real Estate Agent or Direct Seller

E

Estimated tax, Paying Estimated Tax
Example, filled-in Schedule SE (Form 1040), Short Schedule SE Example
Executor, Executor or Administrator

H

Help (see Tax help)
How to figure net earnings:
Farm optional method, Farm Optional Method
Nonfarm optional method, Nonfarm Optional Method
Regular method, Regular Method

I

Independent contractor, Independent contractor., Sole proprietor or independent contractor.
Individual taxpayer identification number (ITIN), Obtaining an Individual Taxpayer Identification Number
Insurance agent:
Former, Former Insurance Agent
Retired, Retired Insurance Agent
International organization employee, Foreign government or international organization employee.

L

Lost income payments, Lost Income Payments

N

Net earnings, methods for figuring, Methods for Figuring Net Earnings
Newspaper:
Carrier, Newspaper Carrier or Distributor
Deliverer, Newspaper Carrier or Distributor
Distributor, Newspaper Carrier or Distributor
Nonfarm optional method, Nonfarm Optional Method
Notary public, Notary Public

O

Optional method:
Farm, Farm Optional Method
Nonfarm, Nonfarm Optional Method
Reasons to use, Why use an optional method?
Options, dealer in, Dealer in Securities

P

Partner:
Earnings subject to SE tax, Partner.
Husband and wife, Husband and wife partners.
Limited, Limited partner.
Retired, Retired partner.
Partnership, Partnership Income or Loss
Public official, Public Official
Publications (see Tax help)

R

Real estate:
Agent, Real Estate Agent or Direct Seller
Rent, Real Estate Rent
Regular method, Regular Method
Religious group, member of, Member of Recognized Religious Group
Rental income, hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments.
Research grant, Research Grant
Retired insurance agent, Retired Insurance Agent

S

Salaries, Wages, Salaries, and Tips
Schedule SE (Form 1040)
Filing requirement, Reporting Self-Employment Tax
Filled-in form example , Short Schedule SE Example
SE income, U.S. possession, U.S. Possession Self-Employment Income
SE tax:
Deduction, Self-employment tax deduction.
How to pay, How To Pay Self-Employment Tax
Who must pay, Who Must Pay Self-Employment Tax?
Social security benefits, how to become insured, How to become insured under social security.
Social security number, Obtaining a Social Security Number
Sole proprietor, Sole proprietor or independent contractor.
Suggestions for publication, Introduction

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Tips, Wages, Salaries, and Tips
Trade, defined, Trade or business.
Trader in securities, Trader in Securities
Trailer park owner, Trailer park owner.
TTY/TDD information, How To Get Tax Help

U

U.S. possession self-employment income, U.S. Possession Self-Employment Income