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milarjo
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Religious employment case, W-2: If I have a Religious Visa 'R1', and I'm working like a Worship Leader 25h. I must to be a clergy or minister, because my visa right?

 
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Religious employment case, W-2: If I have a Religious Visa 'R1', and I'm working like a Worship Leader 25h. I must to be a clergy or minister, because my visa right?

Not necessarily.  Whatever you or your employer told the state department to get the Visa, your tax treatment depends on the work you actually do.   The IRS looks at 4 factors, persons in religious employment positions

•administer the sacraments,
•are considered to be a religious leader by your church,

•conduct worship services, and

have management responsibility in the control, conduct, or maintenance of your congregation.

You don't have to do all 4 things all the time or to the same degree, especially if you are a junior pastor on staff.  But an ordained priest who is hired as a custodian is not treated as a religious worker for tax purposes even though they are ordained.

Generally if you are religious worker you are treated as self-employed for tax purposes even though you are a common law employee for most other purposes.  You will typically receive a W-2 with boxes 3-6 blank.  Then check the box for "religious employment" under Special Circumstances and answer the rest of the questions.  If you have figures in your W-2 boxes 3-6, then the church is not paying you as a religious worker and turbotax will not calculate your tax properly.

It appears that R visa holders are not subject to any special tax treatment so you owe income tax and self-employment tax according to the rules that apply to US citizens who are clergy.


This is a good resource http://www.ecfa.org/PDF/2016-Preparing-Tax-Returns-For-Clergy.pdf

And this https://www.irs.gov/publications/p517/

Religious employment case, W-2: If I have a Religious Visa 'R1', and I'm working like a Worship Leader 25h. I must to be a clergy or minister, because my visa right?

What deductions do I make from their payroll check?  I did the check as I would for a regular employee but am not sure if I was supposed to deduct social security and medicare deductions since there are here on a visa.  I also deducted for the state PIT and SDI (State disability Insurance).  Was that wrong too?  

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