TurboTax HelpTurboTax HelpIntuit

Is my clergy income subject to the self-employment tax?

SOLVEDby TurboTax746Updated December 23, 2021

Yes. Members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees) must pay self-employment tax (SE tax).

The following income is included in the SE tax calculation on Schedule SE:

  • Salaries and fees for your ministerial services
  • Money for marriages, baptisms, funerals, masses, etc.
  • The value of meals and lodging provided to you, your spouse, and your dependents
  • The fair rental value of a parsonage (including the cost of furnished utilities) or the rental allowance (including an amount for utilities)
  • Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary

Clergy housing is only included as income when determining your self-employment taxes, not when calculating your federal income tax.

You aren’t required to pay SE tax when any of the following applies:

  • You’re a member of a religious order that has taken a vow of poverty
  • You've requested, and the IRS has approved, an exemption from self-employment tax
  • You're subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country

Was this helpful?

You must sign in to vote, reply, or post
TurboTax Desktop BasicTurboTax Desktop BusinessTurboTax Desktop DeluxeTurboTax Desktop Home and BusinessTurboTax Desktop PremierTurboTax Live BasicTurboTax Live DeluxeTurboTax Live Full Service BasicTurboTax Live Full Service Complex IncomeTurboTax Live Full Service Complex Self-EmployedTurboTax Live Full Service DeluxeTurboTax Live Full Service PremierTurboTax Live Full Service Self-employedTurboTax Live PremierTurboTax Live Self-employedTurboTax Mobile Apps DeluxeTurboTax Mobile Apps FreeTurboTax Mobile Apps PremierTurboTax Mobile Apps Self-employedTurboTax Online DeluxeTurboTax Online FreeTurboTax Online PremierTurboTax Online Self-employed
Dynamic AdsDynamic Ads