What form does a pastor's income get filed under?

[DianeW · Accepted solution]

Pastors fall under the clergy rules.  They are considered a common law employee of the church so although they do receive a W2, their income is reported in different ways.

• The salary from the W2 is reported on the form 1040.
• Money received from weddings, offerings, special events outside their church would be reported on Schedule C for self employment.
• Housing allowance is not reported as income for personal income tax but is included for self employment tax.
• Expenses related to the salary are deducted as miscellaneous job related expenses on itemized deductions.
• Expenses relating to other income reported on Schedule C would be entered on that schedule.

Be sure to select the clergy option when entering the W2 and TurboTax will do all the calculations.

• Click here for clergy income and expense information.
• Click here for clergy information from the IRS.

For other details on how you enter clergy income see the information below.

https://ttlc.intuit.com/replies/3850695