My employer W2 doesn't have any social security assuming I'm clergy. How do I pay my social security? I have a W2 so a 1099 might double count the income.

[porterpilot]

My employer says I should just claim clergy and not pay social security.  But I want to pay into social security.  I'm trying to find a way to pay it when my W2 has none withheld.  No, they won't reissue a W2 with social security withholding.  If I claim self employment, it will show the income twice.  Is there a form for just paying social security?  Thanks

[TaxGuyBill]

Are you clergy (a minister)?

[porterpilot]

I'm a missionary pilot supported by donations.  I do not consider myself clergy - not ordained.  I want to pay into social security even if I could be considered clergy.

[Opus 17 · Accepted solution]

Clergy and missionaries always pay social security (self-employment tax) unless they have an approved religious exemption form.

As you are a common law employee, you receive a W-2.  But clergy are considered self-employed for certain tax purposes and pay self-employment tax (15.3%, the employee and employer share of social security and medicare).

In Turbotax, enter your W-2 as-is, then on the page for special circumstances, check the box for "religious wages".  You will be asked if you have a housing allowance, and the program will generate a schedule SE to assess self-employment tax.

If you have work-related expenses, they can be deducted twice.  Once from your income subject to income tax, using form 2106 as an itemized deduction subject to the 2% rule using the normal employee unreimbursed expense section.  You can also subtract your expenses from your income subject to SE tax but this requires a manual adjustment that has to be made in the desktop program and can't be made online, and you have to attach a written explanation and mail your tax return instead of e-filing.  Ask for more info if you want to do that.

You will also want to read this.

http://www.ecfa.org/PDF/2016-Preparing-Tax-Returns-For-Clergy.pdf

[skypilot1992]

If ordained and serving in the clergy field, the norm is the issuance of a 1099 NOT A W-2.

There are a number of congregations which don't seem to understand this as they issue W-2 to church employees and clergy are employees...right?  Not under IRS rules.  Even mainline churches (e.g. many small Episcopal Church churches in spite of constant guidance) get this wrong.

Now under the 1099, the housing allowance is not subject to IRS tax but the whole of the housing allowance (see rules) and salary is taxed under social security (unless having filed for exemption -- see rules for timing here).

If a mileage allowance is involved, arrange for a contractual mileage allowance against which you submit a monthly mileage report. This way, the mileage received is not reported on the 1099.

If at all possible don't get the mileage allowance as a benefit---the computation for deductibility is horrid. 

The bottomline  question is--is the filer ordained and working in an IRS recognized religious institution?  

[chastity_lashure]

Very Helpful, tool.

and then determining which option to choose for housing allowance and W2 wages.

[drewshotwife]

If you have work-related expenses, and want them to be deducted twice do you still have to mail it in? Or has Turbo Tax updated so that this can be done online or in Desktop version? If so, where do we access this page? Can we just enter it in the Self Employment Income section?

[RobertB4444]

Unfortunately, the Tax Cuts and Jobs Act removed the ability to deduct work related expenses for employees from the federal return.  So, as a clergy member, you can only deduct your expenses once from your self-employment income.  Since you are only entering the deductions once you can still efile after that.

@drewshotwife