Is a church choir director considered religious employment?

[suedrot21]

Is a choir director for a church considered religious employment?

[Opus 17 · Accepted solution]

Probably not.  For income tax purposes, the factors that need to be present for the special rules for religious employment (pastor/clergy) are that you perform sacraments, perform worship services, and are in a position to control, conduct or maintain a religious organization.  Church lay employees (custodian, Sunday school teachers, etc.) are almost never considered religious employees within the meaning of these rules.  Most choir directors I have known have been lay employees, but it would depend on your duties.  Performing sacraments is probably the big one.  If you aren't recognized by your denomination to perform weddings and baptisms and other sacraments, then you aren't a religious worker for tax purposes.