Publication 517
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Social Security and Other Information for Members of the Clergy and Religious Workers
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Overview
This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy and religious workers.
- Which earnings are taxed under SECA and which under FICA. (See Table 1 to determine whether FICA or SECA applies.)
- How a member of the clergy (minister, member of a religious order, or Christian Science practitioner) can apply for an exemption from self-employment tax.
- How to figure net earnings from self-employment.
This publication also covers certain income tax rules of interest to the clergy.
A comprehensive example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to the clergy.
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