Discussion:SE Tax on Fees
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Discussion Forum Index --> Tax Questions --> SE Tax on Fees
| 16 August 2007 | |
| Client is probate judge, receives fees for birth and death certificates seperate from W2 income from local county. Is this income exempt from social security? if so what election should be filed. They quoted reg 1.1402(c)-2 to back up their position, but I can't locate a form 4415 that the regs say must be filed. | |
| 16 August 2007 | |
| Are you certain that the judge receives these fees for himself? That doesn't make sense unless there's some hanky-panky going on. Are you certain that these fees are not collected by the surrogate court? It may be part of the court's income and budget. | |
| 16 August 2007 | |
| And if they are, then they are not self employment. If he is doing this as self employment, then you know the drill :) | |
Death&Taxes (talk|edits) said: | 16 August 2007 |
| Is he performing a notary function, which is exempt from SE tax? | |
| 17 August 2007 | |
| Form 4415 was required in 1968 only.
The fees should be exempt from SE tax. See Sec. 1402(c)(1) for the public office exception to SE tax. | |
| 17 August 2007 | |
| Okay, Riley. Everyone reading this board wants to know: Did you know that answer or did you look it up??? :) | |
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