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Publication 517, Social Security

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Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P517/2020/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 18 11:42 - 2-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 517 Cat. No. 15021X Contents Future Developments ............ 1 Department of the Social Security What's New .................. 1 Treasury Internal Reminders ................... 2 Revenue and Other Service Introduction .................. 2 Information for Social Security Coverage .......... 3 Members of the Ministerial Services ............. 4 Exemption From Self-Employment Clergy and (SE) Tax ................. 6 Self-Employment Tax: Figuring Net Religious Earnings ................. 7 Income Tax: Income and Expenses .... 9 Workers Filing Your Return ............. 11 Retirement Savings Arrangements ... 11 For use in preparing Earned Income Credit (EIC) ....... 12 Worksheets ................. 14 2020 Returns How To Get Tax Help ........... 15 Index ..................... 18 Future Developments For the latest information about developments related to Pub. 517, such as legislation enacted after this publication was published, go to IRS.gov/Pub517. What's New Tax relief legislation. Recent legislation pro- vided certain tax-related benefits, including the election to use your 2019 earned income to fig- ure your 2020 earned income credit. See Elec- tion to use prior-year earned income for more information. Credits for self-employed individuals. New refundable credits are available to certain self-employed individuals impacted by the coro- navirus. See the Instructions for Form 7202 for more information. Deferral of self-employment tax payments under the CARES Act. The CARES Act al- lows certain self-employed individuals who were affected by the coronavirus and file Schedule SE (Form 1040), to defer a portion of their 2020 self-employment tax payments until 2021 and 2022. The self-employment tax pay- ments eligible for deferral must be attributed to the period March 27, 2020, through December 31, 2020. The deferral is calculated and repor- Get forms and other information faster and easier at: ted on Part III of Schedule SE (Form 1040). For • IRS.gov (English) • IRS.gov/Korean (한국어) more information, see Schedule SE (Form • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 1040) and its instructions. • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) Standard mileage rate. The business stand- ard mileage rate for 2020 is 57.5 cents a mile. Mar 02, 2021 Page 2 of 18 Fileid: … tions/P517/2020/A/XML/Cycle03/source 11:42 - 2-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Earnings subject to social security tax. For In addition, all wages and self-employment 2020, the maximum wages and self-employ- Introduction income that are subject to Medicare tax are ment income subject to social security tax has subject to a 0.9% Additional Medicare Tax to increased to $137,700. Three federal taxes are paid on wages and the extent they exceed the applicable threshold self-employment income—income tax, social for an individual's filing status. Medicare wages Modified adjusted gross income (AGI) limit security tax, and Medicare tax. Social security for traditional IRA contributions. For 2020, and self-employment income are combined to and Medicare taxes are collected under one of determine if income exceeds the threshold. A you may be able to take an IRA deduction for two systems. Under the Self-Employment Con- your contributions if you were covered by a re- self-employment loss isn't considered for pur- tributions Act (SECA), the self-employed per- poses of this tax. Railroad retirement (RRTA) tirement plan at work and your modified AGI is: son pays all the taxes. Under the Federal Insur- • Less than $124,000 if married filing jointly compensation is separately compared to the ance Contributions Act (FICA), the employee threshold. Additional Medicare Tax applies to or qualifying widow(er); and the employer each pay half of the social se- • Less than $75,000 if single or head of Medicare wages, RRTA compensation, and curity and Medicare taxes. No earnings are self-employment income that are more than: household; or subject to both systems. • Less than $10,000 if married filing sepa- • $125,000 if married filing separately, rately. If you file a joint return and either you or your Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA? spouse wasn't covered by a retirement plan at Find the class to which you belong in the left column and read work, you may be able to take an IRA deduction across the table to find if you are covered under FICA or SECA. if your modified AGI is less than $206,000. Don't rely on this table alone. Also read the discussion for the class Modified AGI limit for Roth IRA contribu- in the following pages. tions increased. For 2020, you may be able to contribute to your Roth IRA if your modified AGI Class Covered under FICA? Covered under SECA? is: • Less than $206,000 if married filing jointly Minister NO. Your ministerial earnings YES, if you don't have an or qualifying widow(er); are exempt. approved exemption from • Less than $139,000 if single, head of the IRS. household, or married filing separately and you didn't live with your spouse at any time NO, if you have an during the year; or approved exemption. • Less than $10,000 if married filing sepa- rately and you lived with your spouse at Member of a religious order NO. Your ministerial earnings YES, if you don't have an any time during the year. who hasn't taken a vow of are exempt. approved exemption from poverty the IRS. Earned income credit (EIC). For 2020, the maximum amount of income you can earn and NO, if you have an still claim the EIC has increased. See Earned approved exemption. Income Credit, later. Member of a religious order YES, if: NO. Your ministerial who has taken a vow of • Your order elected FICA earnings are exempt. poverty coverage for its Reminders members; or Form 1040-SR. Form 1040-SR, U.S. Tax Re- • You worked outside the turn for Seniors, was introduced for use begin- order and the work ning in tax year 2019. You can use this form for wasn't required by, or tax year 2020 if you are age 65 or older at the done on behalf of, the end of 2020. The form generally mirrors Form order. 1040. However, the Form 1040-SR has larger text and some helpful tips that older taxpayers NO, if neither of the above may find helpful. See the Instructions for Forms applies. 1040 and 1040-SR for more information. Christian Science practitioner NO. Your ministerial earnings YES, if you don't have an No miscellaneous itemized deductions al- or reader are exempt. approved exemption from lowed. You can no longer claim any miscella- the IRS. neous itemized deductions. Miscellaneous itemized deductions are those deductions that NO, if you have an would have been subject to the 2% of adjusted approved exemption. gross income limitation. See the Instructions for Schedule A (Form 1040) for more information Religious worker (church YES, if your employer didn't YES, if your employer on these changes. employee) elect to exclude you. elected to exclude you from Social security information. Social security FICA. beneficiaries may quickly and easily obtain vari- ous information from SSA's website with a my NO, if your employer elected NO, if you are covered Social Security account, including getting a re- to exclude you. under FICA. placement Form SSA-1099 or SSA-1042S. For Member of a recognized YES, if you are an employee YES, if you are more information, go to SSA.gov/myaccount. religious sect and don't have an approved self-employed and don't Photographs of missing children. The IRS is exemption from the IRS. have an approved a proud partner with the National Center for exemption from the IRS. Missing & Exploited Children® (NCMEC). Pho- tographs of missing children selected by the NO, if you have an approved NO, if you have an Center may appear in this publication on pages that would otherwise be blank. You can help exemption. approved exemption. bring these children home by looking at the photographs and calling 800-THE-LOST * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed (800-843-5678) if you recognize a child. later. Page 2 Publication 517 (2020) Page 3 of 18 Fileid: … tions/P517/2020/A/XML/Cycle03/source 11:42 - 2-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. • $250,000 if married filing jointly, or Help/ITA where you can find topics using the for information about getting these publications • $200,000 for any other filing status. search feature or by viewing the categories lis- and forms. There is no employer match for Additional Med- ted. icare Tax. For more information, see Form Getting tax forms, instructions, and pub- 8959, Additional Medicare Tax, and its separate lications. Visit IRS.gov/Forms to download Social Security instructions. current and prior-year forms, instructions, and Coverage This publication contains information for the publications. following classes of taxpayers. This section gives information about which sys- • Ministers. Ordering tax forms, instructions, and tem (SECA or FICA) is used to collect social se- • Members of a religious order. publications. Go to IRS.gov/OrderForms to curity and Medicare taxes from members of the • Christian Science practitioners and read- order current forms, instructions, and publica- clergy (ministers, members of a religious order, ers.
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