Schedule SE is where your self-employment tax is calculated. Clergy should have a W-2 that has wages in box 1 and boxes 2 through 6 are blank. If your W-2 does not look like that, you will need to apply special procedures in TurboTax. Clergy may also have a housing allowance that does not count as taxable wages but is subject to self-employment tax. Because clergy do not pay Social Security tax, their wages also are subject to self-employment tax. This is calculated on schedule SE. This calculates the self-employment tax on both the wages and the housing allowance. It has nothing to do with deferring half the tax and paying it later.
