Associate Attorney - Tax (Honolulu HI)
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|Question 306: I am a pastor of a church. Am I considered an employee of the church, or instead am I a self-employed independent contractor?|
Answer: Yes, it's one of those, but I don't have nearly enough facts to determine which one.
What you are asking is in no respect different from saying, "I'm a truck driver. Am I an employee or an independent contractor?" ... With any occupation or profession, one must go through a similar analysis, and the answer could come out either way depending on your factual situation.
Telling me your occupation, without additional facts, does not tell me:
These and a host of other factors must be carefully examined. That's why I devote 57 pages to the topic of employee status in my book Who's the Employer, now in its 6th edition.
The determination always involves the examination of the entire relationship between the worker and the person or business for whom the worker provides services. Unfortunately, it's not something that can be done in a single Q&A in this column. You probably should seek advice of an attorney who can look at all of your facts and circumstances.
Also, a way to obtain certainty would be to apply for a ruling from the IRS. An attorney could help you prepare an application for such a ruling.
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.