Self employed

You posted that he gets a salary and if so, he is not self employed.  Does he get a 1099-NEC or a W-2?

 

Clergy have special rules for treatment of taxes. See this IRS publication. 

https://www.irs.gov/taxtopics/tc417#:~:text=Regardless%20of%20whether%20you're,are%20subject%20to%20....