Publication 533
Self- Employment Tax

For use in preparing 2002 Returns

Table of Contents

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Publication 533, Self- Employment Tax

• Important Change
• Important Reminder
• Introduction
• What Is Self-Employment Tax?
  • Why Pay Self-Employment Tax?
  • How To Pay Self-Employment Tax
    • Obtaining a Social Security Number
    • Obtaining an Individual Taxpayer Identification Number
    • Paying Estimated Tax
• Who Must Pay Self-Employment Tax?
  • Are You Self-Employed?
  • Guidelines for Selected Occupations
    • Retired Insurance Agent
    • Former Insurance Agent
    • Fishing Crew Member
    • Newspaper Carrier or Distributor
    • Newspaper or Magazine Vendor
    • Notary Public
    • Public Official
    • Real Estate Agent or Direct Seller
    • Dealer in Securities
    • Executor or Administrator
    • Minister, Christian Science Practitioner, or Member of Religious Order
    • Member of Recognized Religious Group
    • Trader in Securities
• Figuring Earnings Subject to Self-Employment Tax
  • More Than One Business
  • Community Income
  • Gain or Loss
  • Lost Income Payments
  • Partnership Income or Loss
  • Corporate Director, Employee, or Shareholder
  • Real Estate Rent
  • U.S. Possession Self-Employment Income
  • Research Grant
  • Wages, Salaries, and Tips
• Methods for Figuring Net Earnings
  • Which Method Should You Use?
  • Regular Method
  • Nonfarm Optional Method
    • Figuring Nonfarm Net Earnings
  • Farm Optional Method
    • Figuring Farm Net Earnings
  • Using Both Optional Methods
• Reporting Self-Employment Tax
• Filled-In Form Examples
  • Short Schedule SE Example
    • Background
    • Completing Schedule SE
    • If Susan Owned More Than One Business
    • If Susan Earned Wages
    • If Susan's Husband Had Income from Self-Employment
  • Long Schedule SE Example
    • Background
    • Completing Schedule SE
• How To Get Tax Help

Index

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A

• Actual net earnings
• Administrator

B

• Business, defined

C

• Christian Science practitioner
• Church employee
• Church employee
• Community income
• Credits for social security coverage

D

• Day trader(See Trader in securities)
• Dealer, Real estate
• Dealer, Securities
• Direct seller

E

• Estimated tax

F

• Farmer
• Fiscal year filer
• Fishing crew member
• Form, 1040
• Form, 1040
• Form, 1040-ES
• Form, 1065
• Form, 4029
• Form, 4361
• Form, SS-5
• Form, SS-5
• Form, W-4
• Form, W-7

G

• Gain or loss
• Government employee, Local, State

H

• How to figure net earnings, Farm optional method
• How to figure net earnings, Nonfarm optional method

I

• Independent contractor
• Independent contractor
• Insurance agent, Former
• Insurance agent, Retired
• International organization employee

L

• Lost income payments

M

• Magazine vendor
• Member of religious order
• Member of religious order

N

• Net earnings, methods for figuring
• Newspaper, Carrier, Deliverer, Distributor
• Notary public

O

• Optional method, Reasons to use

P

• Partner, Earnings subject to SE tax
• Partner, General
• Partner, Husband and wife
• Partner, Limited
• Partner, Retired
• Partnership
• Public official

R

• Real estate, Rent
• Regular method
• Religious group, member of
• Rental income, hotels, boarding houses, and apartments
• Research grant

S

• Schedule SE (Form 1040), Filing requirement
• Schedule SE (Form 1040), Filled-in form example
• SE income, U.S. possession
• SE tax, Deduction
• SE tax, How to pay
• SE tax, Who must pay
• Social security benefits, how to become insured
• Social security number
• Suggestions

T

• Taxpayer Advocate
• Tips
• Trailer park owner
• TTY/TDD information