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posted Mar 23, 2024 3:38:43 PM

Reporting stipends received for performing relegious services

I prepare the tax return for a retired priest who no longer files Schedule C.  He occasionally says Mass for congregations.  For this he is given cash as a stipend in appreciation for his service.  Among religious, this  payment is called a stipend. Is this cash reportable?   If so, where?  And, if so, is it subject to Social Security payment?

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1 Replies
Expert Alumni
Mar 25, 2024 2:07:21 PM

All those stipends are reported as self-employment income on schedule C and are subject to self-employment tax.  

 

Here are some rules for clergy and reporting income.

 

@jpmcguiresr