As stated in IRS Topic No. 417, Earnings for Clergy:
A licensed, commissioned, or ordained minister is generally the common law employee of the church, denomination, sect, or organization that ...
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As stated in IRS Topic No. 417, Earnings for Clergy:
A licensed, commissioned, or ordained minister is generally the common law employee of the church, denomination, sect, or organization that employs him or her to provide ministerial services. However, there are some exceptions, such as traveling evangelists who are independent contractors (self-employed) under the common law.
If any of the churches, seminaries, or other institutions for which your husband provided services in 2025 issued your spouse a Form W-2, then report the information on that form on your return.
For other payers, from your description, he can be considered self-employed and can report income (cash, checks, etc.) and related expenses on Schedule C. See this tips article for more information.
If he has income from working in states outside your state of residence, you may need to file a nonresident income tax return for that state if it has an income tax, if any taxes were withheld and the income from that state exceeded the filing requirement threshold. In most cases, you should prepare the nonresident return first and then the resident return.
See this TurboTax tips article for more information about paying taxes when you live and/or work in more than one state.