Reporting stipends received for performing relegious services

[jpmcguiresr]

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?

[RobertB4444]

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