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2.Simulation Individual TaxAICPA Released Richard Norton is required to pay a self-employment tax based on the net profits of the non-farm business. For purposes of

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2.Simulation Individual TaxAICPA Released Richard Norton is required to pay a self-employment tax based on the net profits of the non-farm business. For purposes of this task (Self-Employment Tax), assume that Richard had a net profit of $165,000 from the business for the curent year. He had $15,000 capital gains and $5000 section 1231 gains. Complete Section A of the Form 1040, Schedule SE, for for the curent year below by entering the appropriate values in the shaded cells. Round values to the nearest dollar; if a cell should be left empty, enter a zero. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K:1 (Form 1065). box 14, code A . . . . . . . . . . . b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065). box 20, code AH . . . .. . .. .. . 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14 code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report ..... Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax don't this schedule unless you have an amount on line 1b... Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 15 instructions. Self-employment tax. If the amount on line 4 is: $132 900 or less multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4. or Form 1040-NR, line 56 . More than $132.900, multiply line 4 by 2.9% (0.029). Then, add $16,479,60 to the result Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 56 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 2.Simulation Individual TaxAICPA Released Richard Norton is required to pay a self-employment tax based on the net profits of the non-farm business. For purposes of this task (Self-Employment Tax), assume that Richard had a net profit of $165,000 from the business for the curent year. He had $15,000 capital gains and $5000 section 1231 gains. Complete Section A of the Form 1040, Schedule SE, for for the curent year below by entering the appropriate values in the shaded cells. Round values to the nearest dollar: if a cell should be left empty, enter a zero. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K:1 (Form box 14, code A. . . . . . . . . . . 1065). b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065). box 20, code AH . . . .. . .. .. . 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065). box 14 code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report ..... Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax don't this schedule unless you have an amount on line 1b... Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b see instructions. Self-employment tax. If the amount on line 4 is: $132 900 or less multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4. or Form 1040-NR, line 56 . More than $132.900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR. line 56 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 2.Simulation Individual TaxAICPA Released Richard Norton is required to pay a self-employment tax based on the net profits of the non-farm business. For purposes of this task (Self-Employment Tax), assume that Richard had a net profit of $165,000 from the business for the curent year. He had $15,000 capital gains and $5000 section 1231 gains. Complete Section A of the Form 1040, Schedule SE, for for the curent year below by entering the appropriate values in the shaded cells. Round values to the nearest dollar; if a cell should be left empty, enter a zero. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K:1 (Form 1065). box 14, code A . . . . . . . . . . . b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065). box 20, code AH . . . .. . .. .. . 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14 code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report ..... Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax don't this schedule unless you have an amount on line 1b... Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 15 instructions. Self-employment tax. If the amount on line 4 is: $132 900 or less multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4. or Form 1040-NR, line 56 . More than $132.900, multiply line 4 by 2.9% (0.029). Then, add $16,479,60 to the result Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 56 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 2.Simulation Individual TaxAICPA Released Richard Norton is required to pay a self-employment tax based on the net profits of the non-farm business. For purposes of this task (Self-Employment Tax), assume that Richard had a net profit of $165,000 from the business for the curent year. He had $15,000 capital gains and $5000 section 1231 gains. Complete Section A of the Form 1040, Schedule SE, for for the curent year below by entering the appropriate values in the shaded cells. Round values to the nearest dollar: if a cell should be left empty, enter a zero. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K:1 (Form box 14, code A. . . . . . . . . . . 1065). b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065). box 20, code AH . . . .. . .. .. . 2 Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065). box 14 code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report ..... Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax don't this schedule unless you have an amount on line 1b... Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b see instructions. Self-employment tax. If the amount on line 4 is: $132 900 or less multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4. or Form 1040-NR, line 56 . More than $132.900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR. line 56 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27

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