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New Member
posted Feb 7, 2023 6:32:26 PM

How do I deduct my insurance premium as clergy? Do I need to fill out a Schedule C? I am not itemizing.

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3 Replies
Expert Alumni
Feb 7, 2023 7:15:38 PM

If you have self-employment income for acting in capacities other than as being an employee of the church,   As far as you capacity being an employee of the church, for which W-2 is issued, you are an employee with regard to wages reported on the W-2 and not "self-employed".  Consequently, you do not qualify for above-the-line Self-Employed Health Insurance (SEHI) deduction.  If you have self-employment income for acting in capacities other than being an employee of the church, the you can take the SEHI deduction.  You can only deduct as much as the net income from your business shown on Schedule C. If you have no net income from self-employment, or you uncured a loss, you cannot take the SEHI deduction.

New Member
Feb 7, 2023 7:19:34 PM

I do pay self employment taxes though as a clergy. Nothing is withheld on the W-2 from the church. Is this different than being self employed? 

Expert Alumni
Feb 8, 2023 6:14:59 AM

As clergy receiving a form W-2, you are not self-employed  for the IRS and cannot claim the Self-employed health deduction.

 

Please read this IRS document.