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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Publication 517
Social Security and Other Information for Members of the Clergy and Religious Workers

For Use in Preparing 1999 Returns

Important Changes for 1999

Introduction

Topics and Useful Items

Social Security Coverage

Exemption From Self-Employment (SE) Tax

Qualified Services

Figuring Net Earnings From Self-Employment for SE Tax

Income Tax: Income and Expenses

Filing Your Return

Retirement Savings Arrangements

Earned Income Credit

How To Get More Information

Comprehensive Example

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