"…Generally, you're an employee if the church or organization you perform services for has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. …. If a congregation employs you for a salary, you're generally a common-law employee of the congregation and your salary is considered wages for income tax withholding purposes. However, amounts you receive directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are generally earnings from self-employment for income tax purposes. Both the salary you receive from the congregation and fees you receive from members of the congregation may be included for social security coverage purposes and subject to self-employment tax (see below).
If you're an independent contractor, the offerings or fees you receive for performing marriages, baptisms, funerals, etc. are self-employment income. Use Schedule C to report these earnings and related expenses." Ref IRS Topic No. 417
This link Topic No. 417 Earnings for Clergy has information you may find helpful.
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