Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2011 Page 3
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30Internal Revenue Service
4361 Application for Exemption From
Ministers defined. Ministers are individuals
Individual Forms and Publications Branch
Self-Employment Tax for Use by
who are duly ordained, commissioned, or li-
SE:W:CAR:MP:T:I
censed by a religious body constituting a church
Ministers, Members of Religious
1111 Constitution Ave. NW, IR-6526
or church denomination. They are given the au-
Orders and Christian Science
Washington, DC 20224
thority to conduct religious worship, perform
Practitioners
sacerdotal functions, and administer ordinances
8274 Certification by Churches and
or sacraments according to the prescribed ten-
We respond to many letters by telephone.
Qualified Church-Controlled
ets and practices of that church or denomina-
Therefore, it would be helpful if you would in-
Organizations Electing Exemption
tion.
clude your daytime phone number, including the
From Employer Social Security and
If a church or denomination ordains some
area code, in your correspondence.
Medicare Taxes
ministers and licenses or commissions others,
You can email us at taxforms@irs.gov.
anyone licensed or commissioned must be able
Please put “Publications Comment” on the sub-
Ordering publications and forms. See
How
to perform substantially all the religious func-
ject line. You can also send us comments from
To Get Tax
Help, near the end of this publica-
tions of an ordained minister to be treated as a
Select “Comment on
tion, for information about getting these publica-
minister for social security purposes.
Tax Forms and Publications” under “Information
tions and forms.
Employment status for other tax purposes.
about.”
Even though, for social security tax purposes,
Although we cannot respond individually to
you are considered a self-employed individual in
each comment received, we do appreciate your
performing ministerial services, you may be con-
Social Security
feedback and will consider your comments as
sidered an employee for income tax or retire-
we revise our tax products.
Coverage
ment plan purposes in performing those same
Ordering forms and publications. Visit
ministerial services. For income tax or retire-
to download forms and
ment plan purposes, some of your income may
This section gives information about which sys-
publications, call 1-800-829-3676, or write to the
be considered self-employment income and
tem (SECA or FICA) is used to collect social
address below and receive a response within 10
other income may be considered wages.
security and Medicare taxes from members of
days after your request is received.
Unless you are exempt from SECA, you will
the clergy (ministers, members of a religious
pay SE tax on both your wages and your
Internal Revenue Service
order, and Christian Science practitioners and
self-employment income.
1201 N. Mitsubishi Motorway
readers) and religious workers (church employ-
Bloomington, IL 61705-6613
Common-law employee. Under com-
ees).
mon-law rules, you are considered either an
employee or a self-employed person. Generally,
Coverage of Members of the
Tax questions. If you have a tax question,
you are an employee if you perform services for
check the information available on IRS.gov or
Clergy
someone who has the legal right to control both
call 1-800-829-1040. We cannot answer tax
what you do and how you do it, even if you have
questions sent to either of the above addresses.
The services you perform in the exercise of your
considerable discretion and freedom of action.
ministry, of the duties required by your religious
For more information about the common-law
Useful Items
order, or of your profession as a Christian Sci-
rules, see Publication 15-A, Employer’s Supple-
You may want to see:
ence practitioner or reader are covered by social
mental Tax Guide.
security and Medicare under SECA. Your earn-
If you are employed by a congregation for a
Publication
ings for these
ministerial services
(defined later)
salary, you are generally a common-law em-
are subject to self-employment (SE) tax unless
ployee and income from the exercise of your
54
Tax Guide for U.S. Citizens and
one of the following applies.
ministry is considered wages for income tax
Resident Aliens Abroad
purposes. However, amounts received directly
•
You are a member of a religious order
525
Taxable and Nontaxable Income
from members of the congregation, such as fees
who has taken a vow of poverty.
for performing marriages, baptisms, or other
529
Miscellaneous Deductions
•
You ask the Internal Revenue Service
personal services, are not considered wages;
535
Business Expenses
(IRS) for an exemption from SE tax for
such amounts are self-employment income for
your services and the IRS approves your
both income tax purposes and social security
590
Individual Retirement Arrangements
request. See
Exemption From
tax purposes.
(IRAs)
Self-Employment (SE)
Tax, later.
596
Earned Income Credit (EIC)
Example. A church hires and pays you a
•
You are subject only to the social security
salary to perform ministerial services subject to
laws of a foreign country under the provi-
Form (and Instructions)
its control. Under the common-law rules, you are
sions of a social security agreement be-
an employee of the church while performing
SS-8 Determination of Worker Status for
tween the United States and that country.
those services.
Purposes of Federal Employment
For more information, see Bilateral Social
Taxes and Income Tax Withholding
Form SS-8. If you are not certain whether
Security (Totalization) Agreements in Pub-
you are an employee or a self-employed person,
SS-16 Certificate of Election of Coverage
lication 54.
you can get a determination from the IRS by
Under the Federal Insurance
filing Form SS-8.
Contributions Act
Your earnings that are not from ministerial
services may be subject to social security tax
Schedule C (Form 1040) Profit or Loss
under FICA or SECA according to the rules that
From Business (Sole
Members of Religious Orders
apply to taxpayers in general. See
Ministerial
Proprietorship)
Services, later.
If you are a member of a religious order who has
Schedule C-EZ (Form 1040) Net Profit
not taken a vow of poverty, your earnings for
From Business (Sole
ministerial services you perform as a member of
Ministers
Proprietorship)
the order are subject to SE tax. See
Ministerial
Schedule SE (Form 1040)
Services, later. However, you can request that
If you are a minister of a church, your earnings
Self-Employment Tax
the IRS grant you an exemption as discussed
for the services you perform in your capacity as
under
Exemption From Self-Employment (SE)
a minister are subject to SE tax, even if you
1040-ES Estimated Tax for Individuals
Tax, later.
perform these services as an employee of that
1040X Amended U.S. Individual Income
church. However, you can request that the IRS
Vow of poverty. If you are a member of a
Tax Return
grant you an exemption, as discussed under
religious order and have taken a vow of poverty,
Exemption From Self-Employment (SE)
Tax,
4029 Application for Exemption From
you are already exempt from paying SE tax on
later. For the specific services covered, see
Min-
Social Security and Medicare Taxes
your earnings for ministerial services you per-
and Waiver of Benefits
isterial
Services, later.
form as an agent of your church or its agencies.
Publication 517 (2011)
Page 3
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