Where you enter honorariums received for officiating funerals or weddings depends on whether you are self-employed or whether you received a W-2 from your church.
If you receive a W-2, enter the honorariums as self-employment income.
- Type sch c in Search (magnifying glass) in the top right
- Select Jump to sch c
- On “Did you have any self-employment income or expenses?” tap YES
- On “Tell us the type of self-employment work you do” enter Clergy then Continue
If you are already self-employed, add the honorariums to the rest of your self-employment income. You can add a separate line for description and amount to keep things straight for yourself.
IRS says:
“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 even if you’re an employee otherwise.”
Topic No. 417 Earnings for Clergy
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