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Question 181: Are members of the clergy self-employed individuals, even if they don't pay self-employment tax? I am assuming that they are not employees of their church. |
Answer: Yes, they are, but the way one gets to that point is complex. As you point out, ministers can be employees or independent contractors, depending on the same kinds of common law factors used in other professions. Obviously, if they are employees, then they are not self-employed as to their income from the church. However, many employee clergy are allowed to charge for performing marriages and other services and to keep those fees personally. That would be a trade or business reportable on Schedule C, even though they have wages shown on a Form W-2. |
Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner or to readers. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of this and similar situations.
The law in this area changes frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which a particular Q&A is posted.
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