Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2011 Page 2
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Less than $66,000 if single or head of
Table 1.
Are Your Ministerial Earnings* Covered Under FICA or SECA?
household, or
•
Less than $10,000 if married filing sepa-
Find the class to which you belong in the left column and read across the table to find if you are
rately.
covered under FICA or SECA. Do not rely on this table alone. Also read the discussion for the
class in the following pages.
If you file a joint return and either you or your
spouse was not covered by a retirement plan at
Class
Covered under FICA?
Covered under SECA?
work, you may be able to take an IRA deduction
if your modified AGI is less than $179,000.
Minister
NO. Your ministerial earnings
YES, if you do not have an
are exempt.
approved exemption from the
Modified AGI limit for Roth IRA contributions
IRS.
increased. For 2011, you may be able to con-
tribute to your Roth IRA if your modified AGI is:
NO, if you have an approved
exemption.
•
Less than $179,000 if married filing jointly
or qualifying widow(er),
Member of a religious order
NO. Your ministerial earnings
YES, if you do not have an
•
who has not taken a vow of
are exempt.
approved exemption from the
Less than $122,000 if single, head of
poverty
IRS.
household, or married filing separately and
did not live with your spouse at any time
NO, if you have an approved
during the year, or
exemption.
•
Less than $10,000 if married filing sepa-
Member of a religious order
YES, if:
NO. Your ministerial earnings
rately and you lived with your spouse at
who has taken a vow of
•
are exempt.
Your order elected FICA
any time during the year.
poverty
coverage for its
members, or
Earned income credit (EIC). For 2011, the
•
You worked outside the
maximum amount of income you can earn and
order and the work was
still claim the EIC has increased. You may be
not required by, or done
able to take the EIC if you earned less than
on behalf of, the order.
$43,998 ($49,078 for married filing jointly) and
you have three or more qualifying children;
NO, if neither of the above
$40,964 ($46,044 for married filing jointly) and
applies.
you have two qualifying children; $36,052
($41,132 for married filing jointly) and you have
Christian Science
NO. Your ministerial earnings
YES, if you do not have an
one qualifying child; and $13,660 ($18,740 for
practitioner or reader
are exempt.
approved exemption from the
married filing jointly) and you do not have any
IRS.
qualifying children.
NO, if you have an approved
exemption.
Reminder
Religious worker (church
YES, if your employer did not
YES, if your employer elected
employee)
elect to exclude you.
to exclude you from FICA.
Photographs of missing children. The Inter-
NO, if your employer elected
NO, if you are covered under
to exclude you.
FICA.
nal Revenue Service is a proud partner with the
National Center for Missing and Exploited Chil-
Member of a recognized
YES, if you are an employee
YES, if you are self-employed
dren. Photographs of missing children selected
religious sect
and do not have an approved
and do not have an approved
by the Center may appear in this publication on
exemption from the IRS.
exemption from the IRS.
pages that would otherwise be blank. You can
help bring these children home by looking at the
NO, if you have an approved
NO, if you have an approved
photographs and calling 1-800-THE-LOST
exemption.
exemption.
(1-800-843-5678) if you recognize a child.
* Ministerial earnings are the self-employment earnings that result from
ministerial
services, defined and discussed later.
Introduction
Note. Unless otherwise noted, in this publi-
This publication also covers certain income
tax rules of interest to ministers and members of
cation references to members of the clergy in-
Three federal taxes are paid on wages and
a religious order.
clude ministers, members of a religious order
self-employment income — income tax, social
A
Comprehensive Example
shows filled-in
(but not members of a recognized religious
security tax, and Medicare tax. Social security
forms for a minister who has income taxed under
sect), and Christian Science practitioners and
and Medicare taxes are collected under one of
SECA, other income taxed under FICA, and
readers.
two systems. Under the Self-Employment Con-
income tax reporting of items specific to a minis-
This publication covers the following topics
tributions Act (SECA), the self-employed person
ter.
about the collection of social security and Medi-
pays all the taxes. Under the Federal Insurance
In the back of Publication 517 is a set of
Contributions Act (FICA), the employee and the
care taxes from members of the clergy, religious
worksheets
that you can use to figure
employer each pay half of the taxes. No earn-
workers, and members of a recognized religious
the amount of your taxable ministerial
ings are subject to both systems.
sect.
income and allowable deductions. You will find
•
these worksheets right after the
Comprehensive
Which earnings are taxed under FICA and
This publication contains information for the
Example.
following classes of taxpayers.
which under SECA. See
Table
1.
•
•
Ministers.
How a member of the clergy or a member
Note. In this publication, the term “church” is
of a recognized religious sect can apply
•
Members of a religious order.
generally used in its generic sense and not in
for an exemption from self-employment
reference to any particular religion.
•
Christian Science practitioners and read-
tax.
Comments and suggestions. We welcome
ers.
•
How a member of the clergy or religious
your comments about this publication and your
•
Religious workers (church employees).
worker figures net earnings from
suggestions for future editions.
•
Members of a recognized religious sect.
self-employment.
You can write to us at the following address:
Publication 517 (2011)
Page 2
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