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            Publication 517
            Cat. No. 15021X                                                    Contents
                                                                               Future Developments           . . . . . . . . . . . . 1
Department 
of the      Social Security                                                    What's New        . . . . . . . . . . . . . . . . . . 1
Treasury
Internal                                                                       Reminders . . . . . . . . . . . . . . . . . . . 2
Revenue     and Other
Service                                                                        Introduction . . . . . . . . . . . . . . . . . . 2
            Information for                                                    Social Security Coverage . . . . . . . . . . 3
                                                                               Ministerial Services        . . . . . . . . . . . . . 4
            Members of the
                                                                               Exemption From Self-Employment 
                                                                                 (SE) Tax          . . . . . . . . . . . . . . . . . 5
            Clergy and
                                                                               Self-Employment Tax: Figuring Net 
                                                                                 Earnings          . . . . . . . . . . . . . . . . . 7
            Religious
                                                                               Income Tax: Income and Expenses . . . . 9
            Workers                                                            Filing Your Return        . . . . . . . . . . . . .   11

                                                                               Retirement Savings Arrangements . . .                 12

            For use in preparing                                               Earned Income Credit (EIC)            . . . . . . .   12
                                                                               Worksheets        . . . . . . . . . . . . . . . . .   14
            2022 Returns
                                                                               How To Get Tax Help           . . . . . . . . . . .   15
                                                                               Index       . . . . . . . . . . . . . . . . . . . . . 18

                                                                               Future Developments
                                                                               For  the  latest  information  about  developments 
                                                                               related to Pub. 517, such as legislation enacted 
                                                                               after  this  publication  was  published,  go  to 
                                                                               IRS.gov/Pub517.

                                                                               What's New
                                                                               Credits  for  self-employed  persons.             The  re-
                                                                               fundable  credits  for  certain  self-employed  per-
                                                                               sons impacted by the coronavirus have expired.
                                                                               Temporary 100% deduction of the full meal 
                                                                               portion of a per diem rate or allowance.              A 
                                                                               100% deduction is allowed for certain business 
                                                                               meals  paid  or  incurred  after  2020  and  before 
                                                                               2023. A special rule allows this 100% deduction 
                                                                               for the full meal portion of a per diem rate or al-
                                                                               lowance. See Pub. 463 for more details.
                                                                               Standard  mileage  rate.          The  business  stand-
                                                                               ard mileage rate for 2022 is 58.5 cents per mile 
                                                                               before July 1, 2022 and 62.5 cents per mile on 
                                                                               or after July 1, 2022.
                                                                               Earnings subject to social security tax.              For 
                                                                               2022,  the  maximum  wages  and  self-employ-
                                                                               ment income subject to social security tax has 
                                                                               increased to $147,000.
                                                                               Modified adjusted gross income (AGI) limit 
                                                                               for  traditional  IRA  contributions.         For  2022, 
              Get forms and other information faster and easier at:            you may be able to take an IRA deduction for 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               your contributions if you were covered by a re-
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          tirement plan at work and your modified AGI is:
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt)    • Less than $129,000 if married filing jointly 
                                                                                 or qualifying surviving spouse;

Nov 29, 2022

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• Less than $78,000 if single or head of determine if income exceeds the threshold. A 8959, Additional Medicare Tax, and its separate
household; or self-employment loss isn't considered for pur- instructions.
• Less than $10,000 if married filing sepa- poses of this tax. Railroad retirement (RRTA) This publication contains information for the
rately. compensation is separately compared to the following classes of taxpayers.
If you file a joint return and either you or your threshold. Additional Medicare Tax applies to • Ministers.
spouse wasn't covered by a retirement plan at Medicare wages, RRTA compensation, and • Members of a religious order.
work, you may be able to take an IRA deduction self-employment income that are more than: • Christian Science practitioners and read-
if your modified AGI is less than $214,000. • $125,000 if married filing separately, ers.
• $250,000 if married filing jointly, or • Religious workers (church employees).
Modified AGI limit for Roth IRA contribu- • $200,000 for any other filing status. • Members of a recognized religious sect.
tions increased. For 2022, you may be able to
contribute to your Roth IRA if your modified AGI There is no employer match for Additional Med-
is: icare Tax. For more information, see Form Note. Unless otherwise noted, in this publi-
cation references to members of the clergy in-
• Less than $214,000 if married filing jointly clude ministers, members of a religious order
or qualifying surviving spouse;
• Less than $144,000 if single, head of
household, or married filing separately and Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?
you didn't live with your spouse at any time Find the class to which you belong in the left column and read
during the year; or across the table to find if you are covered under FICA or SECA.
• Less than $10,000 if married filing sepa- Don't rely on this table alone. Also read the discussion for the class
rately and you lived with your spouse at in the following pages.
any time during the year.
Earned income credit (EIC). For 2022, the Class Covered under FICA? Covered under SECA?
maximum amount of income you can earn and
still claim the EIC has increased. See Earned Minister NO. Your ministerial earnings YES, if you don't have an
Income Credit, later. are exempt. approved exemption from
the IRS.

NO, if you have an
Reminders approved exemption.
Self-employed tax payments deferred in Member of a religious order NO. Your ministerial earnings YES, if you don't have an
2020. Legislation allowed for self-employed in- who hasn't taken a vow of are exempt. approved exemption from
dividuals to defer the payment of certain social poverty the IRS.
security taxes for 2020 over the next 2 years.
See How-self-employed-individuals-and- NO, if you have an
household-employers-repay-deferred-social- approved exemption.
security-tax.
Member of a religious order YES, if: NO. Your ministerial
Social security information. Social security who has taken a vow of • Your order elected FICA earnings are exempt.
beneficiaries may quickly and easily obtain vari- poverty coverage for its
ous information from the Social Security Admin- members; or
istration’s (SSA) website with a my Social Se- You worked outside the
curity account, including getting a replacement •
Form SSA-1099 or SSA-1042S. For more infor- order and the work
mation, go to SSA.gov/myaccount. wasn't required by, or
done on behalf of, the
Photographs of missing children. The IRS is order.
a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Pho-
tographs of missing children selected by the NO, if neither of the above
Center may appear in this publication on pages applies.
that would otherwise be blank. You can help Christian Science practitioner NO. Your ministerial earnings YES, if you don't have an
bring these children home by looking at the or reader are exempt. approved exemption from
photographs and calling 1-800-THE-LOST the IRS.
(1-800-843-5678) if you recognize a child.
NO, if you have an
Introduction approved exemption.
Three federal taxes are paid on wages and Religious worker (church YES, if your employer didn't YES, if your employer
self-employment income—income tax, social employee) elect to exclude you. elected to exclude you from
security tax, and Medicare tax. Social security FICA.
and Medicare taxes are collected under one of
two systems. Under the Self-Employment Con- NO, if your employer elected NO, if you are covered
tributions Act (SECA), the self-employed per- to exclude you. under FICA.
son pays all the taxes. Under the Federal Insur- Member of a recognized YES, if you are an employee YES, if you are
ance Contributions Act (FICA), the employee religious sect and don't have an approved self-employed and don't
and the employer each pay half of the social se- exemption from the IRS. have an approved
curity and Medicare taxes. No earnings are exemption from the IRS.
subject to both systems.
In addition, all wages and self-employment
income that are subject to Medicare tax are NO, if you have an approved NO, if you have an
subject to a 0.9% Additional Medicare Tax to exemption. approved exemption.
the extent they exceed the applicable threshold
for an individual's filing status. Medicare wages * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed
and self-employment income are combined to later.
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(but  not  members  of  a  recognized  religious      Useful Items                                                                                          Coverage of Members of the 
sect),  and  Christian  Science  practitioners  and   You may want to see:
readers.                                                                                                                                                    Clergy
This  publication  covers  the  following  topics     Publication                                                                                           The  services  you  perform  in  the  exercise  of 
about the collection of social security and Medi-                                                                                                           your ministry, of the duties required by your reli-
care  taxes  from  members  of  the  clergy,  reli-      54 54 Tax Guide for U.S. Citizens and                                                              gious order, or of your profession as a Christian 
gious  workers,  and  members  of  a  recognized            Resident Aliens Abroad                                                                          Science  practitioner  or  reader  are  covered  by 
religious sect.                                                                                                                                             social security and Medicare under SECA. Your 
• Which earnings are taxed under FICA and               525 525 Taxable and Nontaxable Income
                                                                                                                                                            earnings for these ministerial services (defined 
  which under SECA. See Table 1.                        529 529 Miscellaneous Deductions                                                                    later)  are  subject  to  self-employment  (SE)  tax 
• How a member of the clergy can apply for                                                                                                                  unless one of the following applies.
  an exemption from self-employment tax.                535 535 Business Expenses                                                                           • You are a member of a religious order who 
• How a member of a recognized religious                                                                                                                      has taken a vow of poverty.
  sect can apply for an exemption from both             590-A             590-A Contributions to Individual                                                   You ask the IRS for an exemption from SE 
  self-employment tax and FICA taxes.                       Retirement Arrangements (IRAs)                                                                  •
                                                                                                                                                              tax for your services and the IRS approves 
• How a member of the clergy or a religious             590-B             590-B Distributions from Individual                                                 your request. See Exemption From 
  worker figures net earnings from self-em-                                                                                                                   Self-Employment (SE) Tax, later.
  ployment.                                                 Retirement Arrangements (IRAs)
                                                                                                                                                            • You are subject only to the social security 
This publication also covers certain income             596 596 Earned Income Credit (EIC)                                                                    laws of a foreign country under the provi-
tax  rules  of  interest  to  ministers  and  members                                                                                                         sions of a social security agreement be-
of a religious order.                                 Form (and Instructions)                                                                                 tween the United States and that country. 
                                                                                                                                                              For more information, see Bilateral Social 
       In the back of Pub. 517 is a set of work-        SS-8    SS-8 Determination of Worker Status for                                                       Security (Totalization) Agreements in Pub. 
       sheets  that  you  can  use  to  figure  the         Purposes of Federal Employment                                                                    54.
       amount  of  your  taxable  ministerial  in-          Taxes and Income Tax Withholding
come and allowable deductions.                                                                                                                               Your  earnings  that  aren't  from  ministerial 
                                                        SS-16                   SS-16 Certificate of Election of Coverage                                   services  may  be  subject  to  social  security  tax 
Note.    In this publication, the term “church”             Under the Federal Insurance                                                                     under FICA or SECA according to the rules that 
is generally used in its generic sense and not in           Contributions Act                                                                               apply  to  taxpayers  in  general.  See Ministerial 
                                                                                                                                                            Services, later.
reference to any particular religion.                   Schedule C (Form 1040)                       Schedule C (Form 1040) Profit or Loss 
                                                            From Business (Sole Proprietorship)
Comments  and  suggestions.     We  welcome                                                                                                                 Ministers
your comments about this publication and sug-           Schedule SE (Form 1040)                                             Schedule SE (Form 1040) 
gestions for future editions.                               Self-Employment Tax                                                                             If you are a minister of a church, your earnings 
                                                                                                                                                            for the services you perform in your capacity as 
You  can  send  us  comments  through                   1040-ES                              1040-ES Estimated Tax for Individuals                          a minister are subject to SE tax, even if you per-
IRS.gov/FormComments.  Or,  you  can  write  to 
the  Internal  Revenue  Service,  Tax  Forms  and       1040-X                        1040-X Amended U.S. Individual Income                                 form  these  services  as  an  employee  of  that 
Publications,  1111  Constitution  Ave.  NW,                Tax Return                                                                                      church. However, you can request that the IRS 
IR-6526, Washington, DC 20224.                                                                                                                              grant  you  an  exemption,  as  discussed  under 
Although  we  can’t  respond  individually  to          4029         4029 Application for Exemption From                                                    Exemption  From  Self-Employment  (SE)  Tax, 
each comment received, we do appreciate your                Social Security and Medicare Taxes                                                              later.  For  the  specific  services  covered,  see 
feedback and will consider your comments and                and Waiver of Benefits                                                                          Ministerial Services, later.
suggestions as we revise our tax forms, instruc-
tions,  and  publications. Don’t  send  tax  ques-      4361         4361 Application for Exemption From                                                    Ministers  defined. Ministers  are  individuals 
tions, tax returns, or payments to the above ad-            Self-Employment Tax for Use by                                                                  who  are  duly  ordained,  commissioned,  or  li-
dress.                                                      Ministers, Members of Religious                                                                 censed  by  a  religious  body  constituting  a 
                                                            Orders and Christian Science                                                                    church or church denomination. Ministers have 
Getting  answers  to  your  tax  questions.                 Practitioners                                                                                   the authority to conduct religious worship, per-
If you have a tax question not answered by this                                                                                                             form sacerdotal functions, and administer ordi-
publication or the How To Get Tax Help section          8274         8274 Certification by Churches and                                                     nances or sacraments according to the prescri-
at the end of this publication, go to the IRS In-           Qualified Church-Controlled                                                                     bed  tenets  and  practices  of  that  church  or 
teractive  Tax  Assistant  page  at   IRS.gov/              Organizations Electing Exemption                                                                denomination.
Help/ITA where you can find topics by using the             From Employer Social Security and                                                                If  a  church  or  denomination  ordains  some 
search feature or viewing the categories listed.            Medicare Taxes                                                                                  ministers  and  licenses  or  commissions  others, 
Getting tax forms, instructions, and pub-               8959         8959 Additional Medicare Tax                                                           anyone licensed or commissioned must be able 
lications.   Go  to  IRS.gov/Forms  to  download                                                                                                            to  perform  substantially  all  the  religious  func-
current  and  prior-year  forms,  instructions,  and    8962         8962 Premium Tax Credit (PTC)                                                          tions of an ordained minister to be treated as a 
publications.                                                                                                                                               minister for social security purposes.
                                                      Ordering publications and forms.                                                              See How 
Ordering  tax  forms,  instructions,  and             To Get Tax Help, at the end of this publication,                                                      Employment status for other tax purposes. 
publications.   Go  to IRS.gov/OrderForms  to         for information about getting these publications                                                      Even though all of your income from performing 
order  current  forms,  instructions,  and  publica-  and forms.                                                                                            ministerial  services  is  subject  to  self-employ-
tions;  call  800-829-3676  to  order  prior-year                                                                                                           ment  tax  for  social  security  tax  purposes,  you 
forms  and  instructions.  The  IRS  will  process                                                                                                          may  be  an  employee  for  income  tax  or  retire-
your  order  for  forms  and  publications  as  soon  Social Security                                                                                       ment  plan  purposes  in  performing  those  same 
as possible. Don’t resubmit requests you’ve al-                                                                                                             services. For income tax or retirement plan pur-
ready sent us. You can get forms and publica-         Coverage                                                                                              poses, your income earned as an employee will 
tions faster online.                                                                                                                                        be considered wages.
                                                      This section gives information about which sys-
                                                      tem (SECA or FICA) is used to collect social se-                                                       Common-law         employee. Under     com-
                                                      curity and Medicare taxes from members of the                                                         mon-law  rules,  you  are  considered  either  an 
                                                      clergy (ministers, members of a religious order, 
                                                      and  Christian  Science  practitioners  and  read-
                                                      ers) and religious workers (church employees).
Publication 517 (2022)                                                                                                                                                                              Page 3

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employee or a self-employed person. Gener- estimated tax payments and/or withholding) if withhold from your pay your portion of the FICA
ally, you are an employee if you perform serv- you: taxes. Instead, your wages are subject to SECA
ices for someone who has the legal right to con- • Are self-employed or an employee of an and you must pay SE tax on your wages if they
trol both what you do and how you do it, even if organization outside your religious com- exceed $108.28 during the tax year. However,
you have considerable discretion and freedom munity; and you can request an exemption from SE tax if
of action. For more information about the com- • Perform work not required by, or done on you are a member of a recognized religious
mon-law rules, see Pub. 15-A, Employer's Sup- behalf of, the order. sect, as discussed below.
plemental Tax Guide. In these cases, your income from self-em-
If a congregation employs you and pays you ployment or as an employee of that outside or- Churches and church organizations make
a salary, you are generally a common-law em- ganization is taxable to you directly. You may, this election by filing two copies of Form 8274.
ployee and income from the exercise of your however, be able to take a charitable deduction For more information about making this elec-
ministry is wages for income tax purposes. for the amount you turn over to the order. See tion, see Form 8274.
However, amounts received directly from mem- Pub. 526, Charitable Contributions.
bers of the congregation, such as fees for per-
Election by Certain Church
forming marriages, baptisms, or other personal Rulings. Organizations and individuals may Employees Who Are Opposed to
services, aren't wages; such amounts are request rulings from the IRS on whether they Social Security and Medicare
self-employment income for both income tax are religious orders, or members of a religious
purposes and social security tax purposes. order, respectively, for FICA tax, SE tax, and
federal income tax withholding purposes. To re- You may be able to choose to be exempt from
Example. A church hires and pays you a quest a ruling, follow the procedures in Reve- social security and Medicare taxes, including
salary to perform ministerial services subject to nue Procedure 2022-1. To find the revenue pro- the SE tax, if you are a member of a recognized
its control. Under the common-law rules, you cedure, go to IRS.gov and type “Revenue religious sect or division and work for a church
are an employee of the church while performing Procedure 2022-1” in the search box. (or church-controlled nonprofit division) that
those services. doesn't pay the employer's part of the social se-
curity tax on wages. This exemption doesn't ap-
Form SS-8. If you aren't certain whether Christian Science Practitioners ply to your service, if any, as a minister of a
you are an employee or a self-employed per- and Readers church or as a member of a religious order.
son, you can get a determination from the IRS
by filing Form SS-8. Generally, your earnings from services you per- Make this choice by filing Form 4029. See
form in your profession as a Christian Science Requesting Exemption—Form 4029, later, un-
Members of Religious Orders practitioner or reader are subject to SE tax. der Members of Recognized Religious Sects.
However, you can request an exemption as dis-
If you are a member of a religious order who cussed under Exemption From Self-Employ-
hasn't taken a vow of poverty, your earnings for ment (SE) Tax, later. U.S. Citizens and Resident
ministerial services you perform as a member of and Nonresident Aliens
the order are subject to SE tax. See Ministerial Practitioners. Christian Science practitioners
Services, later. However, you can request that are members in good standing of the Mother To be covered under the SE tax provisions
the IRS grant you an exemption as discussed Church, The First Church of Christ, Scientist, in (SECA), individuals must generally be citizens
under Exemption From Self-Employment (SE) Boston, Massachusetts, who practice healing or resident aliens of the United States. Nonresi-
Tax, later. according to the teachings of Christian Science. dent aliens aren't covered under SECA unless a
State law specifically exempts Christian Sci-
Vow of poverty. If you are a member of a reli- ence practitioners from licensing requirements. social security agreement in effect between the
United States and the foreign country deter-
gious order and have taken a vow of poverty, Some Christian Science practitioners are mines that they are covered under the U.S. so-
you are already exempt from paying SE tax on also Christian Science teachers or lecturers. In- cial security system.
your earnings for ministerial services you per- come from teaching or lecturing is considered
form as an agent of your church or its agencies. the same as income from their work as practi- To determine your alien status, see Pub.
You don't need to request a separate exemp- tioners. 519, U.S. Tax Guide for Aliens.
tion. For income tax purposes, the earnings are
tax free to you. Your earnings are considered Readers. For tax purposes, Christian Science Residents of Puerto Rico, the U.S. Virgin Is-
the income of the religious order. readers are considered the same as ordained, lands, Guam, the Commonwealth of the
commissioned, or licensed ministers. Northern Mariana Islands (CNMI), and
Services covered under FICA at the American Samoa. If you are a resident of one
election of the order. However, even if you of these U.S. territories but not a U.S. citizen,
have taken a vow of poverty, the services you Coverage of Religious
for SE tax purposes you are treated the same
perform for your church or its agencies may be Workers (Church as a citizen or resident alien of the United
covered under social security. Your services Employees) States. For information on figuring the tax, see
are covered if your order, or an autonomous Self-Employment Tax: Figuring Net Earnings,
subdivision of the order, elects social security If you are a religious worker (a church em- later.
coverage for its current and future vow-of-pov- ployee) and aren't in one of the classes already
erty members. discussed, your wages are generally subject to
The order or subdivision elects coverage by social security and Medicare tax under FICA, Ministerial Services
filing Form SS-16. The election may cover cer- not SECA. Some exceptions are discussed
tain vow-of-poverty members for a retroactive next. Ministerial services, in general, are the services
period of up to 20 calendar quarters before the
quarter in which it files the certificate. If the elec- you perform in the exercise of your ministry, in
tion is made, the order or subdivision pays both Election by Church To Exclude Its the exercise of your duties as required by your
the employer's and employee's share of the tax. Employees From FICA Coverage religious order, or in the exercise of your profes-
You don't pay any of the FICA tax. sion as a Christian Science practitioner or
Churches and qualified church-controlled or- reader. Income you receive for performing min-
Services performed outside the order. ganizations (church organizations) that are op- isterial services is subject to SE tax unless you
Even if you are a member of a religious order posed for religious reasons to the payment of have an exemption, as explained later. Even if
who has taken a vow of poverty and the order social security and Medicare taxes may elect to you have an exemption, only the income you re-
requires you to turn over amounts you earn, exclude their employees from FICA coverage. If ceive for performing ministerial services is ex-
your earnings are subject to federal income tax your employer makes this election, it doesn't empt. The exemption doesn't apply to any other
and either SE tax or FICA tax (including pay the employer's portion of the FICA taxes or income.
Page 4 Publication 517 (2022)

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The following discussions provide more de-                Table 2.    The Self-Employment Tax Exemption Application and 
tailed information on ministerial services of min-                    Approval Process
isters, members of a religious order, and Chris-
tian Science practitioners and readers.                                                                           Who Can Apply
                                                                      Members of the Clergy                             Members of Recognized 
Ministers                                                                                                               Religious Sects
Most services you perform as a minister, priest,          How         File Form 4361                                    File Form 4029
rabbi, etc., are ministerial services. These serv-
ices include:                                             When        File by the due date (including                   File anytime
• Performing sacerdotal functions;                                    extensions) of your income tax 
• Conducting religious worship; and                                   return for the second tax year in 
• Controlling, conducting, and maintaining                            which you had at least $400 of net 
  religious organizations (including the reli-                        earnings from self-employment, any 
  gious boards, societies, and other integral                         of which came from ministerial 
  agencies of such organizations) that are                            services
  under the authority of a religious body that 
  is a church or denomination.                            Approval    If approved, you will receive an                  If approved, you will receive an 
                                                                      approved copy of Form 4361                        approved copy of Form 4029
You are considered to control, conduct, and 
maintain  a  religious  organization  if  you  direct,    Effective   For all tax years after 1967 in which             For all tax years beginning with the 
manage,  or  promote  the  organization's  activi-        Date        you have at least $400 of net                     first year you meet the eligibility 
ties.                                                                 earnings from self-employment, any                requirements, discussed later
A religious organization is under the author-                         of which came from ministerial 
ity  of  a  religious  body  that  is  a  church  or  de-             services
nomination  if  it’s  organized  for,  and  dedicated 
to, carrying out the principles of a faith accord-        Books  or  articles. Writing  religious  books  or      their  earnings.  The  earnings  belong  to  the  or-
ing to the requirements governing the creation            articles  is  considered  to  be  in  the  exercise  of der.
of institutions of the faith.                             your  ministry  and  is  considered  a  ministerial     Pat is a licensed attorney. The superiors of 
                                                          service.                                                the order instructed her to get a job with a law 
Services  for  nonreligious  organizations.               This  rule  also  applies  to  members  of  reli-       firm. Pat joined a law firm as an employee and, 
Your  services  for  a  nonreligious  organization        gious  orders  and  to  Christian  Science  practi-     as she requested, the firm made the salary pay-
are  ministerial  services  if  the  services  are  as-   tioners and readers.                                    ments directly to the order.
signed or designated by your church. Assigned                                                                     Chris is a secretary. The superiors of the or-
or designated services qualify even if they don't                                                                 der instructed him to accept a job with the busi-
involve performing sacerdotal functions or con-           Members of Religious                                    ness office of the church that supervises the or-
ducting religious worship.                                Orders                                                  der. Chris took the job and gave all his earnings 
If your services aren't assigned or designa-                                                                      to the order.
ted by your church, they are ministerial services         Services  you  perform  as  a  member  of  a  reli-     Pat's  services  aren't  duties  required  by  the 
only if they involve performing sacerdotal func-          gious order in the exercise of duties required by       order. Her earnings are subject to social secur-
tions or conducting religious worship.                    the order are ministerial services. The services        ity and Medicare tax under FICA and to federal 
                                                          are considered ministerial because you perform          income tax.
Services  that  aren't  part  of  your  ministry.         them as an agent of the order.                          Chris' services are duties required by the or-
Income  from  services  you  perform  as  an  em-                                                                 der. He is acting as an agent of the order and 
ployee that aren't ministerial services is subject        For example, if the order directs you to per-           not as an employee of a third party. He doesn't 
to social security and Medicare tax withholding           form services for another agency of the super-          include the earnings in gross income, and they 
under FICA (not SECA) under the rules that ap-            vising  church  or  an  associated  institution,  you   aren't  subject  to  income  tax  withholding  or  to 
ply  to  employees  in  general.  The  following          are  considered  to  perform  the  services  as  an     social security and Medicare tax under FICA or 
aren't ministerial services.                              agent of the order.                                     SECA. 
• Services you perform for nonreligious or-
  ganizations other than the services stated              However,  if  the  order  directs  you  to  work 
  above.                                                  outside  the  order,  this  employment  won't  be       Christian Science 
• Services you perform as a duly ordained,                considered a duty required by the order unless:         Practitioners and Readers
  commissioned, or licensed minister of a                 • Your services are the kind that are ordina-
  church as an employee of the United                       rily performed by members of the order;               Services  you  perform  as  a  Christian  Science 
  States, the District of Columbia, a foreign               and                                                   practitioner  or  reader  in  the  exercise  of  your 
  government, or any of their political subdi-            • Your services are part of the duties that             profession  are  ministerial  services.  Amounts 
  visions. These services aren't ministerial                must be exercised for, or on behalf of, the           you  receive  for  performing  these  services  are 
  services even if you are performing sacer-                religious order as its agent.                         generally subject to SE tax. You may request an 
  dotal functions or conducting religious wor-                                                                    exemption from SE tax, discussed next, which 
  ship. (For example, if you perform services             Effect of employee status. Ordinarily, if your          applies only to those services.
  as a chaplain in the Armed Forces of the                services aren't considered directed or required 
  United States, those services aren't minis-             of you by the order, you and the outside party 
  terial services.)                                       for  whom  you  work  are  considered  employee         Exemption From
• Services you perform in a govern-                       and employer. In this case, your earnings from 
  ment-owned and operated hospital.                       the services are taxed under the rules that ap-         Self-Employment
  (These services are considered performed                ply to employees in general, not under the rules        (SE) Tax
  by a government employee, not by a minis-               for services performed as an agent of the order. 
  ter as part of the ministry.) However, serv-            This result is true even if you have taken a vow        You  can  request  an  exemption  from  SE  tax  if 
  ices that you perform at a church-related               of poverty.                                             you are a member of the clergy (minister, mem-
  hospital or health and welfare institution, or                                                                  ber  of  a  religious  order,  or  Christian  Science 
  a private nonprofit hospital, are considered            Example.    Pat Brown and Chris Green are               practitioner or reader) or a member of a recog-
  to be part of the ministry and are consid-              members  of  a  religious  order  and  have  taken      nized religious sect.
  ered ministerial services.                              vows  of  poverty.  They  renounce  all  claims  to 

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Generally, members of religious orders Requesting Exemption—Form including extensions, for his 2022 income tax
TIP who have taken a vow of poverty are 4361 return. However, if Rev. Moss doesn't receive
already exempt from paying SE tax, as IRS approval for an exemption by April 18,
discussed earlier under Members of Religious To request exemption from SE tax, file Form 2023, his SE tax for 2022 is due by that date.
Orders under Social Security Coverage. They 4361 in triplicate (original and two copies) with
don't have to request the exemption. the IRS. Death of individual. The right to file an appli-
cation for exemption ends with an individual's
Who can't be exempt. You can't be exempt The IRS will return to you a copy of the death. A surviving spouse, executor, or admin-
from SE tax if you made one of the following Form 4361 that you filed indicating istrator can't file an exemption application for a
elections to be covered under social security. RECORDS whether it has approved your exemp- deceased clergy member.
These elections are irrevocable. tion. If it’s approved, keep the approved copy of
• You elected to be covered under social se- Form 4361 in your permanent records. Effective date of exemption. An approved
curity by filing Form 2031, Revocation of exemption is effective for all tax years after
Exemption From Self-Employment Tax for When to file. File Form 4361 by the date your 1967 in which you have $400 or more of net
Use by Ministers, Members of Religious income tax return is due, including extensions, earnings from self-employment and any part of
Orders, and Christian Science Practition- for the second tax year in which both of the fol- those earnings is for services as a member of
ers, for your 1986, 1987, 2000, or 2001 tax lowing are true. the clergy. Once the exemption is approved, it
is irrevocable.
year. 1. You have net earnings from self-employ-
• You elected before 1968 to be covered un- ment of at least $400. Example. Rev. Trudy Austin, ordained in
der social security for your ministerial serv- 2019, had $400 or more in net self-employment
ices. 2. Any part of those net earnings was from
ministerial services you performed as a: earnings, in both 2019 and 2022, part of which
was from her services as a minister. She files
Requesting exemption. Table 2 briefly sum- a. Minister, an application for exemption on February 19,
marizes the procedure for requesting exemp-
tion from the SE tax. More detailed explana- b. Member of a religious order, or 2023. If an exemption is granted, it is effective
for 2019 and the following years.
tions follow. c. Christian Science practitioner or
If you are a minister, member of a reli- reader. Refunds of SE tax. If, after receiving an ap-
proved Form 4361, you find that you overpaid
CAUTION titioner, an approved exemption only
! gious order, or Christian Science prac- The 2 years don't have to be consecutive tax SE tax, you can file a claim for refund on Form
applies to earnings you receive for ministerial years. 1040-X. Generally, for a refund, you must file
services, discussed earlier. It doesn't apply to The approval process can take some Form 1040-X within 3 years from the date you
any other self-employment income. TIP time, so you should file Form 4361 as filed the return or within 2 years from the date
soon as possible. you paid the tax, whichever is later. A return you
filed, or tax you paid, before the due date is
considered to have been filed or paid on the
Members of the Clergy Example 1. Rev. Lawrence Jaeger, a due date.
member of the clergy ordained in 2022, has net
To claim the exemption from SE tax, you must self-employment earnings as a minister of $450 If you file a claim after the 3-year period but
meet all of the following conditions. in 2022 and $500 in 2023. He must file his ap- within 2 years from the time you paid the tax,
• You file Form 4361, described below under plication for exemption by the due date, includ- the credit or refund won't be more than the tax
Requesting Exemption—Form 4361. ing extensions, for his 2023 income tax return. you paid within the 2 years immediately before
• You are conscientiously opposed to public However, if Rev. Jaeger doesn't receive IRS you file the claim.
insurance because of your individual reli- approval for an exemption by April 15, 2024, his
gious considerations (not because of your SE tax for 2023 is due by that date. Members of Recognized
general conscience), or you are opposed Religious Sects
because of the principles of your religious Example 2. Rev. Louise Wolfe has only
denomination. $300 in net self-employment earnings as a min- If you are a member of a recognized religious
• You file for other than economic reasons. ister in 2022, but earned more than $400 in sect, or a division of a recognized religious sect,
• You inform the ordaining, commissioning, 2021 and expects to earn more than $400 in you can apply for an exemption from payment
or licensing body of your church or order 2023. She must file her application for exemp- of social security and Medicare taxes on both
that you are opposed to public insurance if tion by the due date, including extensions, for your self-employment income and the wages
you are a minister or a member of a reli- her 2023 income tax return. However, if she you earn from an employer who also has an ex-
gious order (other than a vow-of-poverty doesn't receive IRS approval for an exemption emption.
member). This requirement doesn't apply by April 15, 2024, her SE tax for 2023 is due by
to Christian Science practitioners or read- that date. Exception. If you received social security ben-
ers. efits or payments, or anyone else received
• You establish that the organization that or- Example 3. In 2020, Rev. David Moss was these benefits or payments based on your wa-
dained, commissioned, or licensed you, or ordained a minister and had $700 in net ges or self-employment income, you can't ap-
your religious order, is a tax-exempt reli- self-employment earnings as a minister. In ply. However, if you pay your benefits back, you
gious organization. 2021, he received $1,000 as a minister, but his may be considered for exemption. Contact your
• You establish that the organization is a related expenses were over $1,000. Therefore, local SSA office to find out the amount you must
church or a convention or association of he had no net self-employment earnings as a pay back.
churches. minister in 2021. Also in 2021, he opened a
• You didn't make an election discussed ear- bookstore and had $8,000 in net self-employ- Eligibility requirements. To claim this ex-
lier under Who can't be exempt. ment earnings from the store. In 2022, he had emption from SE tax, all of the following require-
• You sign and return the statement the IRS net self-employment earnings of $1,500 as a ments must be met.
mails to you to certify that you are request- minister and $10,000 net self-employment
ing an exemption based on the grounds lis- earnings from the store. 1. You must file Form 4029, discussed later
ted on the statement. Rev. Moss had net earnings from self-em- under Requesting Exemption—Form
ployment in 2020 and 2022 that were $400 or 4029.
more each year, and part of the self-employ- 2. As a follower of the established teachings
ment earnings in each of those years was for of the sect or division, you must be consci-
his services as a minister. Thus, he must file his entiously opposed to accepting benefits of
application for exemption by the due date,

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any private or public insurance that makes or your sect/division first fails to meet the eligi-
payments for death, disability, old age, re- bility requirements.
tirement, or medical care, or provides Self-Employment Tax:
services for medical care. Refunds of SE tax paid. To get a refund of
any SE tax you paid while the exemption was in Figuring Net Earnings
3. You must waive all rights to receive any effect, file Form 1040-X. For information on fil-
social security payment or benefit and ing this form, see Refunds of SE tax under Re- There are two methods for figuring your net
agree that no benefits or payments will be questing Exemption—Form 4361, earlier. earnings from self-employment as a member of
made to anyone else based on your wa- the clergy or a religious worker.
ges and self-employment income. • Regular method.
Exemption From FICA Taxes
4. The Commissioner of Social Security must • Nonfarm optional method.
determine that: Generally, under FICA, the employer and the You may find Worksheets 1 through 3
a. Your sect or division has the estab- employee each pay half of the social security TIP helpful in figuring your net earnings
lished teachings as described in (2) and Medicare tax. Both the employee and the from self-employment. Blank work-
above; employer, if they meet the eligibility require- sheets are in the back of this publication.
ments, discussed earlier, can apply to be ex-
b. It is the practice, and has been for a empt from their share of FICA taxes on wages
substantial period of time, for mem- paid by the employer to the employee. Regular Method
bers of the sect or division to provide
for their dependent members in a A partnership in which each partner holds a Most people use the regular method. Under this
manner that is reasonable in view of religious exemption from social security and method, figure your net earnings from self-em-
the members' general level of living; Medicare tax is an employer for this purpose. ployment by totaling your gross income for
and services you performed as a minister, a mem-
If the employer's application is ap- ber of a religious order who hasn't taken a vow
c. The sect or division has existed at all TIP proved, the exemption will apply only to of poverty, or a Christian Science practitioner or
times since December 31, 1950. FICA taxes on wages paid to employ- reader. Then, subtract your allowable business
ees who also received an approval of identical deductions and multiply the difference by
Requesting Exemption—Form applications. 92.35% (0.9235). Use Schedule SE (Form
4029 1040) to figure your net earnings and SE tax.
Information for employers. If you have an If you are an employee of a church that elec-
To request the exemption, file Form 4029 in approved Form 4029 and you have an em- ted to exclude you from FICA coverage, figure
triplicate (original and two copies) with the SSA ployee who has an approved Form 4029, don't net earnings by multiplying your church wages
at the address shown on the form. The sect or report wages you paid to the employee as so- shown on Form W-2 by 92.35% (0.9235). Don't
division must complete part of the form. cial security and Medicare wages. reduce your wages by any business deductions
If you have an employee who doesn't have when making this computation. Use Sched-
The IRS will return to you a copy of the an approved Form 4029, you must withhold the ule SE (Form 1040), to figure your net earnings
RECORDS whether it has approved your exemp-
Form 4029 that you filed indicating employee's share of social security and Medi- and SE tax.
care taxes and pay the employer's share.
tion. If it is approved, keep the approved copy If you have an approved exemption, or
of Form 4029 in your permanent records. Form W-2. When preparing a Form W-2 ! you are automatically exempt, don't in-
for an employee with an approved Form 4029, CAUTION clude the income or deductions from
When to file. You can file Form 4029 at any enter “Form 4029” in box 14, “Other.” Don't ministerial services in figuring your net earnings
time. make any entries in box 3, 4, 5, or 6. from self-employment.
If you have an approved exemption from SE Forms 941, 943, and 944. If both you and
tax and for some reason that approved exemp- your employee have received approved Forms Amounts included in gross income. To fig-
tion ended, you must file a new Form 4029 if 4029, don't include these exempt wages on the ure your net earnings from self-employment (on
you subsequently meet the eligibility require- following forms. Instead, follow the instructions Schedule SE (Form 1040)), include in gross in-
ments, discussed earlier. See Effective date of given below. come:
exemption next for information on when the • Form 941, Employer's QUARTERLY Fed- 1. Salaries and fees for your ministerial serv-
newly approved exemption would become ef- eral Tax Return: check the box on line 4 ices (discussed earlier);
fective. and enter “Form 4029” in the empty space
If you have a previously approved exemp- below the checkbox. 2. Offerings you receive for marriages, bap-
tion from SE tax, you are considered to have • Form 943, Employer's Annual Federal Tax tisms, funerals, masses, etc.;
met the requirements for exemption from social Return for Agricultural Employees: enter 3. The value of meals and lodging provided
security and Medicare taxes on wages and “Form 4029” on the dotted line next to the to you, your spouse, and your dependents
don't need to file a new Form 4029. lines 2 and 4 entry spaces. for your employer's convenience;
• Form 944, Employer's ANNUAL Federal
Effective date of exemption. An approved Tax Return: check the box on line 3 and 4. The fair rental value of a parsonage provi-
exemption from SE tax is generally effective for enter “Form 4029” in the empty space be- ded to you (including the cost of utilities
all tax years beginning with the first year you low the checkbox. that are furnished) and the rental allow-
meet the eligibility requirementsdiscussed ear- ance (including an amount for payment of
lier. (For example, if you meet the eligibility re- Effective date. An approved exemption utilities) paid to you; and
quirements in 2020, file Form 4029 in 2021, and from FICA becomes effective on the first day of
the IRS approves your exemption in 2022, your the first calendar quarter after the quarter in 5. Any amount a church pays toward your in-
exemption is effective for tax year 2020 and all which you file Form 4029. The exemption will come tax or SE tax, other than withholding
later years.) end on the last day of the calendar quarter be- the amount from your salary. This amount
The exemption will end if you fail to meet the fore the quarter in which the employer, em- is also subject to income tax.
eligibility requirements or if the Commissioner ployee, sect, or division fails to meet the re- For the income tax treatment of items (2)
of Social Security determines that the sect or di- quirements. and (4), see Income Tax: Income and Expen-
vision fails to meet them. You must notify the ses, later.
IRS within 60 days if you are no longer a mem-
ber of the religious group, or if you no longer fol- Example. Pastor Roger Adams receives
low the established teachings of this group. The an annual salary of $39,000 as a full-time
exemption will end for the tax year in which you minister. The $39,000 includes $5,000 that is
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designated as a rental allowance to pay utilities. Wages earned as a common-law employee have an agreement that each will perform spe-
His church owns a parsonage that has a fair (explained earlier) of a church are generally cific services for which they are paid jointly or
rental value of $12,000 per year. The church subject to self-employment tax unless an ex- separately, they must divide the self-employ-
gives Pastor Adams the use of the parsonage. emption is requested, as discussed earlier un- ment income according to the agreement.
He isn't exempt from SE tax. He must include der Exemption From Self-Employment (SE)
$51,000 ($39,000 plus $12,000) when figuring Tax. Subtract any allowable expenses from If the agreement is with one spouse only
his net earnings for SE tax purposes. those wages, include the net amount on line 2 and the other spouse isn't paid for any specific
The results would be the same if, instead of of Schedule SE (Form 1040), and attach an ex- duties, amounts received for their services are
the use of the parsonage and receipt of the planation. Don't complete Schedule C (Form included only in the self-employment income of
rental allowance for utilities, Pastor Adams had 1040). the spouse having the agreement.
received an annual salary of $51,000 of which
$17,000 ($5,000 plus $12,000) per year was Employee reimbursement arrangements. If
designated as a rental allowance. you received an advance, allowance, or reim- Earnings Subject to SE Tax
bursement for your employee expenses, how
Overseas duty. Your net earnings from you report this amount and your employee ex- For 2022, the maximum net earnings from
self-employment are determined without any penses depends on whether your employer re- self-employment subject to social security (old
foreign earned income exclusion or the foreign imbursed you under an accountable plan or a age, survivors, and disability insurance) tax is
housing exclusion or deduction if you are a U.S. nonaccountable plan. Ask your employer if you $147,000 minus any wages and tips you earned
citizen or resident alien serving abroad and liv- aren't sure if it reimburses you using an ac- that were subject to social security tax. The tax
ing in a foreign country. countable or a nonaccountable plan. rate for the social security part is 12.4%. In ad-
For information on excluding foreign earned dition, all of your net earnings are subject to the
income or the foreign housing amount, see Pub. Accountable plans. To be an accountable Medicare (hospital insurance) part of the SE
54. plan, your employer's reimbursement arrange- tax. This tax rate is 2.9%. The combined
ment must include all three of the following self-employment tax rate is 15.3%.
Example. Diane Jones was the minister of rules.
a U.S. church in Mexico. She earned $35,000 in • Your expenses must have a business con- Additional Medicare Tax. A 0.9% Additional
that position and was able to exclude it all for in- nection—that is, you must have paid or in- Medicare Tax applies to Medicare wages,
come tax purposes under the foreign earned in- curred deductible expenses while perform- RRTA compensation, and self-employment in-
come exclusion. The United States doesn't ing services as an employee of your come that are more than:
have a social security agreement with Mexico, employer. • $125,000 if married filing separately,
so Mrs. Jones is subject to U.S. SE tax and • You must adequately account to your em- • $250,000 if married filing jointly, or
must include $35,000 when figuring net earn- ployer for these expenses within a reason- • $200,000 for any other filing status.
ings from self-employment. able period of time.
• You must return any excess reimburse- Medicare wages and self-employment income
Specified U.S. territories. The exclusion from ment or allowance within a reasonable pe- are combined to determine if income exceeds
gross income for amounts derived from Ameri- riod of time. the threshold. A self-employment loss isn't con-
sidered for purposes of this tax. RRTA compen-
can Samoa or Puerto Rico doesn't apply in fig- The reimbursement isn't reported on your sation is separately compared to the threshold.
uring net earnings from self-employment. Also Form W-2. Generally, if your expenses equal For more information, see Form 8959, Addi-
see Residents of Puerto Rico, the U.S. Virgin Is- your reimbursement, you have no deduction. If tional Medicare Tax, and its separate instruc-
lands, Guam, the Commonwealth of the North- your expenses are more than your reimburse- tions.
ern Mariana Islands (CNMI), and American Sa- ment, you can deduct your excess expenses for
moa, earlier, under U.S. Citizens and Resident SE tax and income tax purposes.
and Nonresident Aliens. Nonfarm Optional Method
Nonaccountable plan. A nonaccountable
Amounts not included in gross income. plan is a reimbursement arrangement that You may be able to use the nonfarm optional
Don't include the following amounts in gross in- doesn't meet one or more of the three rules lis- method for figuring your net earnings from
come when figuring your net earnings from ted under Accountable plans above. In addition, self-employment. In general, the nonfarm op-
self-employment. even if your employer has an accountable plan, tional method is intended to permit continued
• Offerings that others made to the church. the following payments will be treated as being coverage for social security and Medicare pur-
• Contributions by your church to a tax-shel- paid under a nonaccountable plan. poses when your income for the tax year is low.
tered annuity plan set up for you, including • Excess reimbursements you fail to return
any salary reduction contributions (elective to your employer. You may use the nonfarm optional method if
deferrals) that aren't included in your gross • Reimbursement of nondeductible expen- you meet all of the following tests.
income. ses related to your employer's business.
• Pension payments or retirement allowan- 1. You are self-employed on a regular basis.
ces you receive for your past ministerial Your employer will combine any reimburse- You meet this test if your actual net earn-
services. ment paid to you under a nonaccountable plan ings from self-employment were $400 or
• The rental value of a parsonage or a par- with your wages, salary, or other compensation more in at least 2 of the 3 tax years before
sonage allowance provided to you after and report the combined total in box 1 of your the one for which you use this method.
you retire. Form W-2. Because reimbursements under a The net earnings can be from either farm
nonaccountable plan are included in your gross or nonfarm earnings or both.
Allowable deductions. When figuring your income, you can deduct your related expenses
net earnings from self-employment, deduct all (for SE tax and income tax purposes) regard- 2. You have used this method less than 5
your expenses related to your ministerial serv- less of whether they are more than, less than, or prior years. (There is a 5-year lifetime
ices performed as a self-employed person. equal to your reimbursement. limit.) The years don't have to be consecu-
These are ministerial expenses you incurred For more information on accountable and tive.
while working other than as a common-law em- nonaccountable plans, see Pub. 463, Travel, 3. Your net nonfarm profits were:
ployee of the church. They include expenses in- Gift, and Car Expenses.
curred in performing marriages and baptisms, a. Less than $6,367; and
and in delivering speeches. Deduct these ex- Married Couple b. Less than 72.189% of your gross non-
penses on Schedule C (Form 1040), and carry Missionary Team farm income.
the net amount to line 2 of Schedule SE (Form
1040). If both spouses are duly ordained, commis- If you meet all three tests, use Table 3 to fig-
sioned, or licensed ministers of a church and ure your net earnings from self-employment un-
der the nonfarm optional method.

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Table 3. Figuring Nonfarm Net value of a parsonage that is provided to them as ever, the exclusion can't be more than the rea-
Earnings pay for their services. Services include: sonable pay for your services. If you pay for the
• Ministerial services, discussed earlier; utilities, you can exclude any allowance desig-
IF your gross • Administrative duties and teaching at theo- nated for utility costs, up to your actual cost.
nonfarm THEN your net earnings logical seminaries; and
income is ... are equal to ... • The ordinary duties of a minister performed Example. Rev. Joanna Baker is a full-time
as an employee of the United States (other minister. The church allows her to use a par-
$8,820 or less two-thirds of your gross than as a chaplain in the Armed Forces), a sonage that has an annual fair rental value of
nonfarm income. state, territory, political subdivision, or the $24,000. The church pays her an annual salary
more than $5,880. District of Columbia. of $67,000, of which $7,500 is designated for
$8,820 utility costs. Her actual utility costs during the
This exclusion applies only for income tax year were $7,000.
purposes. It doesn't apply for SE tax purposes, For income tax purposes, Rev. Baker ex-
Actual net earnings. Multiply your total earn- as discussed earlier under Amounts included in cludes $31,000 from gross income ($24,000 fair
ings subject to SE tax by 92.35% (0.9235) to gross income under Self-Employment Tax: Fig- rental value of the parsonage plus $7,000 from
get actual net earnings. Actual net earnings are uring Net Earnings. the allowance for utility costs). She will report
equivalent to net earnings under the “Regular $60,000 ($59,500 salary plus $500 of unused
Method.” Designation requirement. The church or or- utility allowance). Her income for SE tax purpo-
ganization that employs you must officially des- ses, however, is $91,000 ($67,000 salary +
More information. For more information on ignate the payment as a housing allowance be- $24,000 fair rental value of the parsonage).
the nonfarm optional method, see Pub. 334, fore it makes the payment. It must designate a
Tax Guide for Small Business, and the Instruc- definite amount. It can't determine the amount Home ownership. If you own your home and
tions for Schedule SE (Form 1040). of the housing allowance at a later date. If the you receive as part of your salary a housing or
church or organization doesn't officially desig- rental allowance, you may exclude from gross
nate a definite amount as a housing allowance, income the smallest of:
you must include your total salary in your in- • The amount actually used to provide a
Income Tax: come. home;
Income and Expenses If you are employed and paid by a local con- • The amount officially designated as a
gregation, a resolution by a national church rental allowance; or
Some income and expense items are treated agency of your denomination doesn't effectively • The fair rental value of the home, including
the same for both income tax and SE tax purpo- designate a housing allowance for you. The lo- furnishings, utilities, garage, etc.
ses and some are treated differently. cal congregation must officially designate the
part of your salary that is a housing allowance. Excess rental allowance. You must in-
Note. For purposes of this section, referen- However, a resolution of a national church clude in gross income the amount of any rental
ces to members of the clergy are only to minis- agency can designate your housing allowance if allowance that is more than the smallest of:
ters or members of a religious order. you are directly employed by the national • Your reasonable salary,
agency. • The fair rental value of the home plus utilit-
ies, or
An official designation of an amount as a
Income Items housing or rental allowance may be shown in • The amount actually used to provide a
home.
an employment contract, in the minutes of a
The tax treatment of offerings and fees, outside church or qualified organization, in a budget, or Include this amount in the total on Form
earnings, rental allowances, rental value of a in any official action taken in advance of pay- 1040 or 1040-SR, line 1a. On the dotted line
parsonage, earnings of members of religious ment of the allowance. A designation is suffi- next to line 1a, enter “Excess allowance” and
orders, and foreign earned income is discussed cient if it permits a payment to be identified as a the amount.
here. payment of a rental or housing allowance as You may deduct the home mortgage
distinguished from salary or other remuneration. TIP interest and real estate taxes paid on
Offerings and Fees Informal discussions don't amount to an offi- your home even though you pay all or
cial designation. However, the facts and cir- part of those expenses with funds you get
If you are a member of the clergy, you must in- cumstances of a designation may demonstrate through a tax-free rental or parsonage allow-
clude in your income offerings and fees you re- that the designation was official. ance. However, you can only deduct these ex-
ceive for marriages, baptisms, funerals, A church or employing organization penses as itemized deductions on Schedule A
masses, etc., in addition to your salary. If the of- TIP may report the rental allowance or fair (Form 1040).
fering is made to the religious institution, it isn't rental value of the parsonage (and util-
taxable to you. ities) in box 14 of Form W-2. Retired ministers. If you are a retired minister,
you can exclude from your gross income the
Outside Earnings Rental allowances. If you receive in your sal- rental value of a home (plus utilities) furnished
ary an amount officially designated as a rental to you by your church as a part of your pay for
If you are a member of a religious organization allowance (including an amount to pay utility past services, or the part of your pension that
and you give your outside earnings to the or- costs), you can exclude the allowance from was designated as a rental allowance. How-
ganization, you still must include the earnings in your gross income if: ever, a minister's surviving spouse can't ex-
your income. However, you may be entitled to a • You use the amount to provide or rent a clude the rental value unless the rental value is
charitable contribution deduction for the amount home, and for ministerial services he or she performs or
paid to the organization. For more information, • The amount isn't more than reasonable performed.
see Pub. 526. pay for your services.
Teachers or administrators. If you are a min-
The amount you exclude can't be more than ister employed as a teacher or administrator by
Exclusion of Rental Allowance and the fair rental value of the home, including fur- a church school, college, or university, you are
Fair Rental Value of a Parsonage nishings, plus the cost of utilities. performing ministerial services for purposes of
the housing exclusion. However, if you perform
Ordained, commissioned, or licensed ministers Fair rental value of parsonage. You can ex- services as a teacher or administrator on the
of the gospel may be able to exclude from in- clude from gross income the fair rental value of faculty of a nonchurch college, you can't ex-
come tax the rental allowance or fair rental a house or parsonage, including utilities, fur- clude from your income a housing allowance or
nished to you as part of your earnings. How-

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the value of a home that the college provides to Expense Items return. The statement must contain all of the fol-
you. lowing information.
If you live in faculty lodging as an em- The tax treatment of expenses allocable to • A list of each item of taxable ministerial in-
come by source (such as wages, salary,
TIP ployee of an educational institution or tax-free income and health insurance costs is weddings, baptisms, etc.) plus the amount.
academic health center, all or part of discussed here. A list of each item of tax-free ministerial in-
the value of that lodging may be nontaxable un- •
come by source (parsonage allowance)
der a different rule. In Pub. 525, see Faculty Expenses Allocable to Tax-Free plus the amount.
lodging in the discussion on meals and lodging Income • A list of each item of otherwise deductible
under Fringe Benefits. ministerial expenses plus the amount.
If you serve as a minister of music or minis- If you receive a rental or parsonage allowance • How you figured the nondeductible part of
ter of education, or serve in an administrative or that is exempt from income tax (tax free), you your otherwise deductible expenses.
other function of your religious organization, but must allocate a portion of the expenses of oper- • A statement that the other deductions
aren't authorized to perform substantially all of ating your ministry to that tax-free income. You claimed on your tax return aren't allocable
the religious duties of an ordained minister in can't deduct the portion of your expenses that to your tax-free income.
your church (even if you are commissioned as a you allocate to your tax-free rental or parsonage At the end of this publication, you will find
minister of the gospel), the housing exclusion allowance. blank worksheets for your own use.
doesn't apply to you.
Exception. This rule doesn't apply to your de-
Theological students. If you are a theological ductions for home mortgage interest or real es- Health Insurance Costs of
student serving a required internship as a tate taxes on your home. Self-Employed Ministers
part-time or assistant pastor, you can't exclude
a parsonage or rental allowance from your in- Figuring the allocation. Figure the portion of If you are self-employed, you may be able to
come unless you are ordained, commissioned, your otherwise deductible expenses that you deduct the amount you paid in 2022 for medical
or licensed as a minister. can't deduct (because you must allocate that and dental insurance and qualified long-term
portion to tax-free income) by multiplying the care insurance for you, your spouse, your de-
Traveling evangelists. You can exclude a expenses by the following fraction: pendents, and any child you may have who, as
designated rental allowance from out-of-town of the end of the tax year, had not attained age
churches if you meet all of the following require- Tax-free rental or 27.
ments. parsonage allowance
• You are an ordained minister. All income (taxable For purposes of this deduction, your child
• You perform ministerial services at and tax free) earned must be an individual who is your son, daugh-
churches located away from your com- from your ministry ter, stepson, stepdaughter, or eligible foster
munity. child. An individual who has been legally adop-
• You actually use the rental allowance to ted by you (or placed with you for adoption) will
maintain your permanent home. When figuring the allocation, include the in- be treated as your child.
come and expenses related to the ministerial
Cantors. If you have a bona fide commission duties you perform both as an employee and as If you qualify, you can take this deduction as
and your congregation employs you on a a self-employed person. an adjustment to income on Schedule 1 (Form
full-time basis to perform substantially all the re- Reduce your otherwise deductible ex- 1040), line 17. See the Instructions for Form
ligious functions of the Jewish faith, you can ex- TIP penses only in figuring your income 1040 to figure your deduction.
clude a rental allowance from your gross in- tax, not your SE tax.
come. The following special rules apply to the
Example. Rev. Charles Ashford received self-employed health insurance deduction.
Earnings—Members of Religious $40,000 in earnings for ministerial services con- • You can't take a medical expense deduc-
Orders sisting of a $28,000 salary for ministerial serv- tion on Schedule A (Form 1040) for any ex-
ices performed as an employee, $2,000 for penses you claim for purposes of the
Your earnings may be exempt from both in- weddings and baptisms performed as a self-employed health insurance deduction.
come tax and SE tax if you are a member of a self-employed person, and a $10,000 tax-free • You can't take the deduction for any month
religious order who: parsonage allowance. He incurred $4,000 of you are eligible to participate in a subsi-
• Has taken a vow of poverty, unreimbursed expenses connected with his dized plan of your (or your spouse's) em-
• Receives earnings for services performed earnings for ministerial services: $3,500 of the ployer.
as an agent of the order and in the exer- $4,000 is for employee expenses related to his • The deduction can't exceed your net earn-
cise of duties required by the order, and ministerial salary. He is no longer able to deduct ings from the business under which the in-
• Renounces the earnings and gives them to the $3,500 incurred for employee expenses re- surance plan is established. Your net earn-
the order. lated to his ministerial salary. Miscellaneous ings under this rule don't include the
itemized deductions aren’t allowed for tax years income you earned as a common-law em-
See Members of Religious Orders, earlier, 2018 through 2025 pursuant to section 67(g) of ployee (discussed earlier) of a church.
under Social Security Coverage. the Internal Revenue Code. Since the $500 is More information. For more information
related to the weddings and baptisms he per-
Foreign Earned Income formed as a self-employed person, this amount about the self-employed health insurance de-
is otherwise deductible. duction, see chapter 6 in Pub. 535.
Certain income may be exempt from income tax Rev. Ashford figures the nondeductible
if you work in a foreign country or in a specified (tax-free) portion of expenses related to his Deduction for SE Tax
U.S. territory. Pub. 54 discusses the foreign wedding and baptism income as follows:
earned income exclusion. Pub. 570, Tax Guide You can deduct one-half of your SE tax in figur-
for Individuals With Income From U.S. Posses- ($10,000 ÷ $40,000) x $500 = $125 ing AGI. This is an income tax deduction only,
sions, covers the rules for taxpayers with in- which is claimed on Schedule 1 (Form 1040),
come from U.S. territories. You can get these Required statement. If you receive a tax-free line 15. This deduction doesn’t include taxes
free publications from the IRS at IRS.gov/Forms rental or parsonage allowance and have minis- imposed by section 1401(b)(2), pursuant to
or from most U.S. embassies or consulates. terial expenses, attach a statement to your tax section 164(f)(2) of the Internal Revenue Code.

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Don't claim this deduction in figuring Puerto Rico. For more information, see chap- If you filed Form 4361 and didn't receive ap-
! net earnings from self-employment ter 2 of Pub. 505. proval from the IRS, you must pay SE tax on
CAUTION subject to SE tax. your ministerial earnings, as explained earlier.
If you perform your services as a com-
mon-law employee of the church and your sal- You should report ministerial earnings and ex-
ary isn't subject to income tax withholding, you penses from nonemployee ministerial services
Income Tax Withholding can enter into a voluntary withholding agree- on Schedule C (Form 1040). You should then
and Estimated Tax ment with the church to cover any income and carry the net amount over to line 2 of Sched-
SE tax that may be due. ule SE (Form 1040). However, if you were a
The federal income tax is a pay-as-you-go tax. duly ordained minister who was an employee of
You must pay the tax as you earn or receive in- a church and you must pay SE tax on the wa-
ges you earned for those services, don't report
come during the year. An employee usually has Filing Your Return those wages on Schedule C (Form 1040). In-
income tax withheld from his or her wages or
stead, report those wages less any allowable
salary. However, your salary isn't subject to fed- You must file an income tax return for 2022 if expenses on line 2 of Schedule SE (Form 1040)
eral income tax withholding if both of the follow- your gross income was at least the amount and attach an explanation.
ing conditions apply. shown in the third column of Table 4.
• You are a duly ordained, commissioned, or
Exemption from SE tax. If you filed Form
licensed minister, a member of a religious Additional requirements. Even if your in- 4361 and received IRS approval not to be taxed
order (who hasn't taken a vow of poverty), come was less than the amount shown in Ta- on your ministerial earnings, and you don't have
or a Christian Science practitioner or ble 4, you must file an income tax return on any other income subject to SE tax, don't file
reader. Form 1040 or 1040-SR, and attach a completed Schedule SE (Form 1040). Instead, enter “Ex-
• Your salary is for ministerial services (see Schedule SE (Form 1040), if: empt—Form 4361” on the dotted line next to
Ministerial Services, earlier). • You aren't exempt from SE tax, and you Schedule 2 (Form 1040), line 4. However, if you
If your salary isn't subject to withholding, or if have net earnings from self-employment had net earnings from another trade or busi-
you don't pay enough tax through withholding, (discussed earlier under Self-Employment ness of $400 or more subject to SE tax, see line
you may need to make estimated tax payments Tax: Figuring Net Earnings) of $400 or A at the top of Schedule SE (Form 1040).
to avoid penalties for not paying enough tax as more in the tax year; If you filed Form 4029 and received IRS ap-
you earn your income. • You are exempt from SE tax on earnings proval not to be taxed on those earnings, and
from ministerial services and you have you don't have any other income subject to SE
You must generally make estimated tax pay- $400 or more of other net earnings subject tax, don't file Schedule SE (Form 1040). In-
ments if you expect to owe taxes, including SE to SE tax; or stead, enter “Exempt—Form 4029” on the dot-
tax, of $1,000 or more, when you file your re- • You had wages of $108.28 or more from ted line next to Schedule 2 (Form 1040), line 4.
turn. an electing church or church-controlled or-
ganization (see Coverage of Religious More information. For more information on
Determine your estimated tax by using the Workers (Church Employees), earlier, un- filing your return, including when and where to
worksheets in Pub. 505, Tax Withholding and der Social Security Coverage). file it, see the Instructions for Form 1040.
Estimated Tax. You can also use the IRS With-
holding Estimator at IRS.gov/W4App. Pay the Self-employment tax. For services in the ex-
entire estimated tax for 2023 or the first install- ercise of the ministry, members of the clergy re-
ment by April 18, 2023. See Form 1040-ES for ceive a Form W-2, but do not have social secur-
the different payment methods. The April 18 ity or Medicare taxes withheld. You must pay
date applies whether or not your tax home and social security and Medicare taxes by filing
your abode are outside the United States and Schedule SE (Form 1040) with your return.
Table 4. 2022 Filing Requirements for Most Taxpayers

AND at the end of 2022 THEN file a return if your gross income** was
IF your filing status is... you were*... at least...
under age 65 $12,950
Single
65 or older 14,700
under 65 (both spouses) $25,900
Married filing jointly*** 65 or older (one spouse) 27,300
65 or older (both spouses) 28,700
Married filing separately any age $5
under 65 $19,400
Head of household
65 or older 20,800
under 65 $25,900
Qualifying surviving spouse
65 or older 27,300

* If you were born on January 1, 1958, you are considered to be age 65 at the end of 2022. (If your spouse died in 2022 or you are preparing a return for
someone who died in 2022, see Pub. 501, Dependents, Standard Deduction, and Filing Information.)
** Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from
sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits
unless (a) you are married filing a separate return and you lived with your spouse at any time in 2022, or (b) one-half of your social security benefits plus
your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for Form
1040, lines 6a and 6b, to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses,
reported on Form 8949 or Schedule D (Form 1040). Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7; or
Schedule F (Form 1040), line 9. But, in figuring gross income, don't reduce your income by any losses, including any loss on Schedule C (Form 1040),
line 7; or Schedule F (Form 1040), line 9.
*** If you didn't live with your spouse at the end of 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return
regardless of your age.

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Tax-sheltered annuity plans. Church em- b. $51,000, if your filing status is head of
ployees, members of religious orders, and duly household; or
Retirement Savings ordained, commissioned, or licensed ministers c. $34,000, if your filing status is single,
working as ministers or chaplains can generally
Arrangements participate in tax-sheltered annuity (403(b)) married filing separately, or qualifying
plans. For more information, see Pub. 571, surviving spouse.
Retirement savings arrangements are plans Tax-Sheltered Annuity Plans. School. A school includes technical, trade,
that offer you a tax-favored way to save for your
retirement. You can generally deduct your con- Deducting contributions to tax-sheltered and mechanical schools. It doesn't include
tributions to the plan. Your contributions and the annuity plans. If you are an employee, your on-the-job training courses, correspondence
earnings on them generally aren't taxed until employer may exclude allowable contributions schools, or schools offering courses only
they are distributed. to a 403(b) plan from your income. These con- through the Internet.
tributions won't be included in your total wages Full-time student. You are a full-time stu-
Retirement plans for the self-employed. To on your Form W-2, but you will pay tax on distri- dent if you are enrolled for the number of hours
set up one of the following plans, you must be butions from your plan. However, if you choose or courses the school considers to be full time.
self-employed. to have contributions made to a Roth contribu-
• SEP (simplified employee pension) plan. tion program, they won't be excluded from your AGI. When figuring AGI, you must add
• SIMPLE (savings incentive match plan for income, but will be distributed tax free if you back any exclusion or deduction claimed for the
employees) plan. satisfy certain requirements. year for:
• Qualified retirement plan (also called a You may also participate in a 403(b) plan if 1. Foreign earned income,
Keogh or H.R. 10 plan), including a 401(k) you are a minister or chaplain and, in the exer-
plan. cise of your ministry, you are either self-em- 2. Foreign housing costs,
The common-law rules determine whether ployed or employed by an organization that isn't 3. Income of bona fide residents of American
you are an employee or a self-employed person exempt from tax under section 501(c)(3) of the Samoa, and
for purposes of setting up a retirement plan. Internal Revenue Code. If either situation ap-
See Employment status for other tax purposes plies to you, you can deduct your contributions 4. Income of bona fide residents of Puerto
under Coverage of Members of the Clergy, ear- to a 403(b) plan as explained next. Rico.
lier. This result is true even if your compensa- • If you are self-employed, deduct your con- More information. For more information
tion for ministerial services (defined earlier) is tributions on Schedule 1 (Form 1040), about the credit, see Pub. 590-A.
subject to SE tax. line 16.
For example, if a congregation pays you a • If you aren't self-employed and your em-
salary for performing ministerial services and ployer doesn't exclude your contributions
you are subject to the congregation's control, from your earned income, deduct your Earned Income Credit
you are generally a common-law employee. contributions on Schedule 1 (Form 1040), (EIC)
You aren't a self-employed person for purposes line 24g.
of setting up a retirement plan. This result is true The EIC is a tax credit for certain people who
even if your salary is subject to SE tax. Retirement savings contributions credit. work. If you qualify for it, the EIC reduces the
You may be able to take a tax credit of up to tax you owe. The EIC may give you a refund
On the other hand, amounts received di- $1,000 (up to $2,000 if filing jointly) for certain even if you don't owe any tax.
rectly from members of the congregation, such contributions you make to any of the retirement
as fees for performing marriages, baptisms, or plans or IRAs discussed earlier. The credit is You can't take the credit for 2022 if your
other personal services that you report on based on the contributions you make and your earned income (or adjusted gross income) is:
Schedule C (Form 1040), are earnings from credit rate. Your credit rate can be as low as • $16,480 or more ($22,610 or more if mar-
self-employment for all tax purposes. 10% or as high as 50%, depending on your fil- ried filing jointly) and you don't have a
For more information on establishing a SEP, ing status and AGI. Figure the credit on Form qualifying child,
SIMPLE, or qualified retirement plan, see Pub. 8880, Credit for Qualified Retirement Savings • $43,492 or more ($49,622 or more if mar-
560, Retirement Plans for Small Business. Contributions. ried filing jointly) and you have one qualify-
Individual retirement arrangements (IRAs). You can't take the credit if any of the follow- ing child,
The traditional IRA and the Roth IRA are two in- ing apply. • $49,399 or more ($55,529 or more if mar-
dividual retirement arrangements you can use 1. You were born after January 1, 2004. ried filing jointly) and you have two qualify-
to save money for your retirement. Generally, ing children, or
your maximum contribution for 2022 to either of 2. You were a student who during any part of • $53,057 or more ($59,187 if married filing
these plans (or to a combination of the two) is 5 calendar months (not necessarily con- jointly) and you have three or more qualify-
the smaller of your taxable compensation or secutive) of 2022: ing children.
$6,000 ($7,000 if you are age 50 or older by the a. Was enrolled as a full-time student at
end of 2022). a school that has a regular teaching Earned income. Earned income includes
However, your maximum contribution to a staff, course of study, and regularly your:
Roth IRA will be further reduced or eliminated if enrolled body of students in attend- 1. Wages, salaries, tips, and other taxable
your AGI is above a certain amount. You can't ance; or employee compensation (even if these
deduct Roth IRA contributions, but if you satisfy b. Took a full-time, on-farm training amounts are exempt from FICA or SECA
certain requirements, all earnings in the Roth course given by a school that has a under an approved Form 4029 or 4361);
IRA are tax free and neither your nondeductible regular teaching staff, course of study, and
contributions nor any earnings on them are tax- and regularly enrolled body of stu- 2. Net earnings from self-employment that
able when distributed. dents in attendance or a state, county, are not exempt from SECA (you don't
If you contribute to a traditional IRA, your or local government agency. have an approved Form 4029 or 4361)
contribution may be deductible. However, your
deduction may be reduced or eliminated if you 3. Someone, such as your parent(s), claims that you report on Schedule SE (Form
or your spouse is covered by an employer re- an exemption for you on his or her 2022 1040), line 3, with the following adjust-
tirement plan (including, but not limited to, a tax return. ments.
SEP, SIMPLE, or qualified retirement plan). 4. Your AGI for 2022 is more than: a. Subtract the amount you claimed (or
For more information on IRAs, see Pub. should have claimed) on Schedule 1
590-A, Contributions to Individual Retirement a. $68,000, if your filing status is married (Form 1040), line 15, for the deducti-
Arrangements. filing jointly; ble part of your SE tax.

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b. Add any amount from Schedule SE                    your credit, you can either fill out a worksheet or 
(Form 1040), line 4b and line 5a.                     have the IRS figure the credit for you. See Pub. 
                                                      596  for  the  steps  you  must  follow  to  have  the 
More  information.   For  detailed  rules  on  this   IRS figure your EIC.
credit,  see  Pub.  596.  To  figure  the  amount  of 

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Worksheets
These worksheets are provided to help you figure your taxable ministerial income, your allowable deductions, and your net self-employment income. 

Worksheet 1. Figuring the Percentage of Tax-Free Income
Note. For each line, enter the appropriate amount in all boxes that aren't shaded.
                                                                                     (a)     (b)                                            (c)
                                            Source of Income                         Taxable Tax-free                           Total
1  W-2 salary as a minister (from box 1 of Form W-2)                              1 
   Gross income from weddings, baptisms, writing, lecturing, etc. (from line 1 of 
2                                                                                 2 
   Schedule C)
Note. Complete either lines 3a through 3e or lines 4a through 4i.
• If your church provides you with a parsonage, complete lines 3a through 3e.
• If, instead of providing a parsonage, your church provides you with 
a rental or parsonage allowance, complete lines 4a through 4i.
3a FRV* of parsonage provided by church                                           3a
b  Utility allowance, if any                                                      3b
c  Actual expenses for utilities                                                  3c
d  Enter the smaller of line 3b or 3c                                             3d
e  Excess utility allowance (subtract line 3d from line 3b)                       3e
4a Parsonage or rental allowance                                                  4a
b  Utility allowance, if separate                                                 4b
c  Total allowance (add lines 4a and 4b)                                          4c
d  Actual expenses for parsonage                                                  4d
e  Actual expenses for utilities                                                  4e
   Total actual expenses for parsonage and utilities (add lines 4d
f                                                                                 4f 
    and 4e)
g  FRV* of home, plus the cost of utilities                                       4g
h  Enter the smaller of line 4c, 4f, or 4g                                        4h
i  Excess allowance (subtract line 4h from line 4c)                               4i 
   Ministerial income (for columns (a), (b), and (c), add lines 1
5                                                                                 5 
    through 4i)
6  Percentage of tax-free income: Total tax-free income (line 5(b)) $
                                                                                             =                                               %** 
                                       Total income (line 5(c)) $
* FRV (Fair Rental Value): As determined objectively and between unrelated parties, what it would cost to rent a comparable home (including 
furnishings) in a similar location.
** This percentage of your ministerial expenses won't be deductible. Use Worksheets 2 and 3 to figure your allowable deductions.

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Worksheet 2.   Figuring the Allowable Deduction for Schedule C Expenses
   1  Percentage of expenses that are nondeductible (from Worksheet 1, line 6):            %
      Business use of car for entire year:              miles x 58.5 cents ($0.585) before July 1, 2022 and 62.5 cents 
   2                                                                                                                   2 
      ($0.625) on or after July 1, 2022
   3  Meals: $        × 100% (1.00)                                                                                    3 
   4  Other expenses (list item and amount)
   a                                                                                                                   4a
   b                                                                                                                   4b
   c                                                                                                                   4c
   d                                                                                                                   4d
   e                                                                                                                   4e
   f  Total other expenses (add lines 4a through 4e)                                                                   4f 
   5  Total Schedule C expenses (add lines 2, 3, and 4f)                                                               5 
   6  Nondeductible part of Schedule C expenses (multiply line 5 by the percent in line 1)                             6 
   7  Deduction allowed.* Subtract line 6 from line 5. Enter the result here and on Schedule C, line 27a.              7 
* None of the other deductions claimed in this return are allocable to tax-free income.

Worksheet 3.   Figuring Net Self-Employment Income for Schedule SE (Form 1040)
   1   W-2 salary as a minister (from box 1 of Form W-2)                                                        1 
   2   Net profit from Schedule C, line 31                                                                      2 
   3a  Parsonage or rental allowance (from Worksheet 1, line 3a or 4a)                                          3a
   b   Utility allowance (from Worksheet 1, line 3b or 4b)                                                      3b
   c   Total allowance (add lines 3a and 3b)                                                                    3c
   4   Add lines 1, 2, and 3c                                                                                   4 
   5   Schedule C expenses allocable to tax-free income (from Worksheet 2, line 6)                              5 
   6   Total unreimbursed employee business expenses                                                            6 
   7   Total business expenses not deducted in lines 1 and 2 above (add lines 5 and 6)                          7 
       Net self-employment income. Subtract line 7 from line 4. Enter here and on Schedule SE (Form 
   8                                                                                                            8 
       1040), line 2.
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help preparing your tax return; or want to down-         free online federal tax preparation, e-filing,    MilitaryOneSource MilitaryOneSource.mil/ (
load free publications, forms, or instructions, go       and direct deposit or payment options.            MilTax).
to IRS.gov to find resources that can help you         • VITA. The Volunteer Income Tax Assis-                  Also,  the  IRS  offers  Free  Fillable 
right away.                                              tance (VITA) program offers free tax help         Forms, which can be completed online and 
                                                         to people with low-to-moderate incomes,           then  filed  electronically  regardless  of  in-
Preparing  and  filing  your  tax  return.   After       persons with disabilities, and limited-Eng-       come.
receiving  all  your  wage  and  earnings  state-        lish-speaking taxpayers who need help 
ments (Forms W-2, W-2G, 1099-R, 1099-MISC,               preparing their own tax returns. Go to          Using online tools to help prepare your re-
1099-NEC, etc.); unemployment compensation               IRS.gov/VITA, download the free IRS2Go          turn.  Go to IRS.gov/Tools for the following.
statements  (by  mail  or  in  a  digital  format)  or   app, or call 800-906-9887 for information       • The Earned Income Tax Credit Assistant 
other  government  payment  statements  (Form            on free tax return preparation.                   (IRS.gov/EITCAssistant) determines if 
1099-G); and interest, dividend, and retirement        • TCE. The Tax Counseling for the Elderly           you’re eligible for the earned income credit 
statements  from  banks  and  investment  firms          (TCE) program offers free tax help for all        (EIC).
(Forms  1099),  you  have  several  options  to          taxpayers, particularly those who are 60        • The Online EIN Application IRS.gov/EIN (   ) 
choose from to prepare and file your tax return.         years of age and older. TCE volunteers            helps you get an employer identification 
You can prepare the tax return yourself, see if          specialize in answering questions about           number (EIN) at no cost.
you qualify for free tax preparation, or hire a tax      pensions and retirement-related issues          • The Tax Withholding Estimator IRS.gov/ (
professional to prepare your return.                     unique to seniors. Go to IRS.gov/TCE,             W4app) makes it easier for you to estimate 
                                                         download the free IRS2Go app, or call             the federal income tax you want your em-
Free  options  for  tax  preparation.      Go  to        888-227-7669 for information on free tax          ployer to withhold from your paycheck. 
IRS.gov  to  see  your  options  for  preparing  and     return preparation.
filing your return online or in your local commun-
ity, if you qualify, which include the following.
•  Free File. This program lets you prepare 
   and file your federal individual income tax 

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This is tax withholding. See how your with- services. At the IRS, privacy and security are Note. IRS eBooks have been tested using
holding affects your refund, take-home our highest priority. We use these tools to share Apple's iBooks for iPad. Our eBooks haven’t
pay, or tax due. public information with you. Don’t post your so- been tested on other dedicated eBook readers,
• The First-Time Homebuyer Credit Account cial security number (SSN) or other confidential and eBook functionality may not operate as in-
Look-up IRS.gov/HomeBuyer ( ) tool pro- information on social media sites. Always pro- tended.
vides information on your repayments and tect your identity when using any social net-
account balance. working site. Access your online account (individual tax-
• The Sales Tax Deduction Calculator The following IRS YouTube channels pro- payers only). Go to IRS.gov/Account to se-
(IRS.gov/SalesTax) figures the amount you vide short, informative videos on various tax-re- curely access information about your federal tax
can claim if you itemize deductions on lated topics in English, Spanish, and ASL. account.
Schedule A (Form 1040). • Youtube.com/irsvideos. • View the amount you owe and a break-
• Youtube.com/irsvideosmultilingua. down by tax year.
Getting answers to your tax ques- • Youtube.com/irsvideosASL. • See payment plan details or apply for a
tions. On IRS.gov, you can get new payment plan.
up-to-date information on current Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of pay-
events and changes in tax law. (IRSVideos.gov) contains video and audio pre- ment history and any pending or sched-
• IRS.gov/Help: A variety of tools to help you sentations for individuals, small businesses, uled payments.
get answers to some of the most common and tax professionals. • Access your tax records, including key
data from your most recent tax return, and
tax questions. transcripts.
• IRS.gov/ITA: The Interactive Tax Assistant, Online tax information in other languages.
a tool that will ask you questions and, You can find information on IRS.gov/ • View digital copies of select notices from
based on your input, provide answers on a MyLanguage if English isn’t your native lan- the IRS.
number of tax law topics. guage. • Approve or reject authorization requests
from tax professionals.
• IRS.gov/Forms: Find forms, instructions, Free Over-the-Phone Interpreter (OPI) Serv- • View your address on file or manage your
and publications. You will find details on ice. The IRS is committed to serving our multi- communication preferences.
the most recent tax changes and interac- lingual customers by offering OPI services. The
tive links to help you find answers to your OPI Service is a federally funded program and Tax Pro Account. This tool lets your tax pro-
questions. is available at Taxpayer Assistance Centers fessional submit an authorization request to ac-
• You may also be able to access tax law in- (TACs), other IRS offices, and every VITA/TCE cess your individual taxpayer IRS online
formation in your electronic filing software. return site. The OPI Service is accessible in account. For more information, go to IRS.gov/
more than 350 languages. TaxProAccount.
Need someone to prepare your tax return?
There are various types of tax return preparers, Accessibility Helpline available for taxpay- Using direct deposit. The fastest way to re-
including enrolled agents, certified public ac- ers with disabilities. Taxpayers who need in- ceive a tax refund is to file electronically and
countants (CPAs), accountants, and many oth- formation about accessibility services can call choose direct deposit, which securely and elec-
ers who don’t have professional credentials. If 833-690-0598. The Accessibility Helpline can tronically transfers your refund directly into your
you choose to have someone prepare your tax answer questions related to current and future financial account. Direct deposit also avoids the
return, choose that preparer wisely. A paid tax accessibility products and services available in possibility that your check could be lost, stolen,
preparer is: alternative media formats (for example, braille, destroyed, or returned undeliverable to the IRS.
• Primarily responsible for the overall sub- large print, audio, etc.). The Accessibility Help- Eight in 10 taxpayers use direct deposit to re-
stantive accuracy of your return, line does not have access to your IRS account. ceive their refunds. If you don’t have a bank ac-
• Required to sign the return, and For help with tax law, refunds, or account-rela- count, go to IRS.gov/DirectDeposit for more in-
• Required to include their preparer tax iden- ted issues, go to IRS.gov/LetUsHelp. formation on where to find a bank or credit
tification number (PTIN). union that can open an account online.
Note. Form 9000, Alternative Media Pref-
Although the tax preparer always signs the erence, or Form 9000(SP) allows you to elect to Getting a transcript of your return. The
return, you're ultimately responsible for provid- receive certain types of written correspondence quickest way to get a copy of your tax transcript
ing all the information required for the preparer in the following formats. is to go to IRS.gov/Transcripts. Click on either
to accurately prepare your return. Anyone paid • Standard Print. “Get Transcript Online” or “Get Transcript by
to prepare tax returns for others should have a Mail” to order a free copy of your transcript. If
thorough understanding of tax matters. For • Large Print.
you prefer, you can order your transcript by call-
more information on how to choose a tax pre- • Braille. ing 800-908-9946.
parer, go to Tips for Choosing a Tax Preparer
on IRS.gov. • Audio (MP3).
Reporting and resolving your tax-related
• Plain Text File (TXT). identity theft issues.
Coronavirus. Go to IRS.gov/Coronavirus for • Braille Ready File (BRF). • Tax-related identity theft happens when
links to information on the impact of the corona- someone steals your personal information
virus, as well as tax relief available for individu- Disasters. Go to Disaster Assistance and to commit tax fraud. Your taxes can be af-
als and families, small and large businesses, Emergency Relief for Individuals and fected if your SSN is used to file a fraudu-
and tax-exempt organizations. Businesses to review the available disaster tax lent return or to claim a refund or credit.
relief.
Employers can register to use Business • The IRS doesn’t initiate contact with tax-
payers by email, text messages (including
Services Online. The Social Security Adminis- Getting tax forms and publications. Go to shortened links), telephone calls, or social
tration (SSA) offers online service at SSA.gov/ IRS.gov/Forms to view, download, or print all media channels to request or verify per-
employer for fast, free, and secure online W-2 the forms, instructions, and publications you sonal or financial information. This in-
filing options to CPAs, accountants, enrolled may need. Or, you can go to IRS.gov/ cludes requests for personal identification
agents, and individuals who process Form W-2, OrderForms to place an order. numbers (PINs), passwords, or similar in-
Wage and Tax Statement, and Form W-2c,
formation for credit cards, banks, or other
Corrected Wage and Tax Statement. Getting tax publications and instructions in financial accounts.
eBook format. You can also download and • Go to IRS.gov/IdentityTheft, the IRS Iden-
IRS social media. Go to IRS.gov/SocialMedia view popular tax publications and instructions tity Theft Central webpage, for information
to see the various social media tools the IRS (including the Instructions for Form 1040) on on identity theft and data security protec-
uses to share the latest information on tax mobile devices as eBooks at IRS.gov/eBooks. tion for taxpayers, tax professionals, and
changes, scam alerts, initiatives, products, and
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businesses. If your SSN has been lost or diate notification of whether your agree- the IRS. Go to TaxpayerAdvocate.IRS.gov to
stolen or you suspect you’re a victim of ment has been approved. help you understand what these rights mean to
tax-related identity theft, you can learn • Use the Offer in Compromise Pre-Qualifier you and how they apply. These are your rights.
what steps you should take. to see if you can settle your tax debt for Know them. Use them.
• Get an Identity Protection PIN (IP PIN). IP less than the full amount you owe. For
PINs are six-digit numbers assigned to tax- more information on the Offer in Compro- What Can TAS Do for You?
payers to help prevent the misuse of their mise program, go to IRS.gov/OIC.
SSNs on fraudulent federal income tax re- TAS can help you resolve problems that you
turns. When you have an IP PIN, it pre- Filing an amended return. Go to IRS.gov/ can’t resolve with the IRS. And their service is
vents someone else from filing a tax return Form1040X for information and updates. free. If you qualify for their assistance, you will
with your SSN. To learn more, go to be assigned to one advocate who will work with
IRS.gov/IPPIN. Checking the status of your amended re- you throughout the process and will do every-
turn. Go to IRS.gov/WMAR to track the status thing possible to resolve your issue. TAS can
Ways to check on the status of your refund. of Form 1040-X amended returns. help you if:
• Go to IRS.gov/Refunds. • Your problem is causing financial difficulty
• Download the official IRS2Go app to your Note. It can take up to 3 weeks from the for you, your family, or your business;
mobile device to check your refund status. date you filed your amended return for it to • You face (or your business is facing) an
• Call the automated refund hotline at show up in our system, and processing it can immediate threat of adverse action; or
800-829-1954. take up to 16 weeks. • You’ve tried repeatedly to contact the IRS
but no one has responded, or the IRS
Note. The IRS can’t issue refunds before Understanding an IRS notice or letter hasn’t responded by the date promised.
mid-February for returns that claimed the EIC or you’ve received. Go to IRS.gov/Notices to
the additional child tax credit (ACTC). This ap- find additional information about responding to
plies to the entire refund, not just the portion as- an IRS notice or letter. How Can You Reach TAS?
sociated with these credits.
Note. You can use Schedule LEP (Form TAS has offices in every state, the District of
Making a tax payment. Go to IRS.gov/ 1040), Request for Change in Language Prefer- Columbia, and Puerto Rico. Your local advo-
Payments for information on how to make a ence, to state a preference to receive notices, cate’s number is in your local directory and at
payment using any of the following options. letters, or other written communications from TaxpayerAdvocate.IRS.gov/Contact-Us. You
• IRS Direct Pay: Pay your individual tax bill the IRS in an alternative language. You may not can also call them at 877-777-4778.
or estimated tax payment directly from immediately receive written communications in
your checking or savings account at no the requested language. The IRS’s commitment How Else Does TAS Help
cost to you. to LEP taxpayers is part of a multi-year timeline Taxpayers?
• Debit or Credit Card: Choose an approved that is scheduled to begin providing translations
payment processor to pay online or by in 2023. You will continue to receive communi- TAS works to resolve large-scale problems that
phone. cations, including notices and letters in English affect many taxpayers. If you know of one of
• Electronic Funds Withdrawal: Schedule a until they are translated to your preferred lan- these broad issues, report it to them at IRS.gov/
payment when filing your federal taxes us- guage. SAMS.
ing tax return preparation software or
through a tax professional. Contacting your local IRS office. Keep in
• Electronic Federal Tax Payment System: mind, many questions can be answered on TAS for Tax Professionals
Best option for businesses. Enrollment is IRS.gov without visiting an IRS TAC. Go to TAS can provide a variety of information for tax
required. IRS.gov/LetUsHelp for the topics people ask professionals, including tax law updates and
• Check or Money Order: Mail your payment about most. If you still need help, IRS TACs guidance, TAS programs, and ways to let TAS
to the address listed on the notice or in- provide tax help when a tax issue can’t be han- know about systemic problems you’ve seen in
structions. dled online or by phone. All TACs now provide your practice.
• Cash: You may be able to pay your taxes service by appointment, so you’ll know in ad-
with cash at a participating retail store. vance that you can get the service you need
• Same-Day Wire: You may be able to do without long wait times. Before you visit, go to Low Income Taxpayer
same-day wire from your financial institu- IRS.gov/TACLocator to find the nearest TAC Clinics (LITCs)
tion. Contact your financial institution for and to check hours, available services, and ap-
availability, cost, and time frames. pointment options. Or, on the IRS2Go app, un- LITCs are independent from the IRS. LITCs
der the Stay Connected tab, choose the Con- represent individuals whose income is below a
Note. The IRS uses the latest encryption tact Us option and click on “Local Offices.” certain level and need to resolve tax problems
technology to ensure that the electronic pay- with the IRS, such as audits, appeals, and tax
ments you make online, by phone, or from a The Taxpayer Advocate collection disputes. In addition, LITCs can pro-
mobile device using the IRS2Go app are safe vide information about taxpayer rights and re-
and secure. Paying electronically is quick, easy, Service (TAS) Is Here To sponsibilities in different languages for individu-
and faster than mailing in a check or money or- Help You als who speak English as a second language.
der. What Is TAS? Services are offered for free or a small fee for
eligible taxpayers. To find an LITC near you, go
What if I can’t pay now? Go to IRS.gov/ TAS is an independent organization within the to TaxpayerAdvocate.IRS.gov/about-us/Low-
Payments for more information about your op- IRS that helps taxpayers and protects taxpayer Income-Taxpayer-Clinics-LITC or see IRS Pub.
tions. rights. Their job is to ensure that every taxpayer 4134, Low Income Taxpayer Clinic List.
• Apply for an online payment agreement is treated fairly and that you know and under-
(IRS.gov/OPA) to meet your tax obligation stand your rights under the Taxpayer Bill of
in monthly installments if you can’t pay Rights.
your taxes in full today. Once you complete
the online process, you will receive imme-
How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic
rights that all taxpayers have when dealing with

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                          To help us develop a more useful index, please let us know if you have ideas for index entries.
Index                     See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                  FICA:                                                                          Religious orders, members of      2, 
A                                   Earnings covered   2             L                                            4 6 10- , 
                                                                                                                 Religious workers   2 4, 
Accountable plan     8              Effective date of exemption    7 Lay employees (See Religious                Rental allowance   7 9 10,  , 
Additional Medicare Tax   2 8,      Election to exclude church         workers)
                                      employees     4                Living abroad    8 10,                      Resident aliens   4
Administrators  9                 Filing requirements for most                                                   Retired ministers  9
American Samoa       4 8,           taxpayers 11                                                                 Retirement savings 
Assistance (See Tax help)         Foreign earned income      10      M                                            arrangements      12
                                  Form:                              Members of recognized religious  Retirement savings contributions 
C                                   1040 or 1040-SR    9 11-           sects     2 6,                             credit    12
Cantors 10                          1040-ES   11                     Members of religious orders             2,  Royalty income from books        5
Christian Science:                  1040-X   6 7,                      4 6 10- , 
  Practitioners 2 4 6,  -           4029 5 7 11,  ,                  Ministerial services, exemption             S
  Readers  2 4 5,  ,                4361 5 6 11,  ,                    for
Common-law employee       3         8959 2 8,                          Christian Science practitioners           SECA 2 3, 
                                                                          and readers   5                        Sects, members of recognized 
Commonwealth of the Northern        941 7                              Members of religious orders           5    religious   2 6, 
  Mariana Islands (CNMI)     4 8,   943 7                              Ministers 5                               Self-Employment Contributions 
Credit:                             944 7                            Ministers   2 6 9 11- ,  -                   Act (See SECA)
  Earned income      12             SS-8 4                             Health insurance costs of     10          Self-employment tax
  Retirement savings                                                   Retired   9                                Deduction    10
  contributions      12           G                                  Missionary team, married                     Exemption    5 7 11- , 
                                  Gross income:                        couple    8                                Maximum earnings       8
D                                   Amounts included in  7                                                        Nonfarm optional method        8
Deduction for self-employment       Amounts not included in  8       N                                            Refunds of   6 7, 
                                                                                                                  Regular method    7
  tax 10                          Guam  4 8,                         Nonaccountable plan          8              Self-employment, net earnings 
                                                                     Nonfarm optional method         8            from 7 9-
E                                 H                                  Nonresident aliens         4                SIMPLE plan   12
Earned income credit      12      Health insurance costs,                                                        Simplified employee pension 
Effective date:                     deductibility   10               O                                            (SEP) plan    12
                                                                                                                 Social security coverage       3
  Exemption from FICA taxes    7  Home ownership, exclusion of       Offerings and fees         7 9, 
  Exemption from self-employment    allowance 9 10, 
  (SE) tax    6 7,                House or parsonage, fair rental    Overseas duty    8 10, 
                                                                                                                 T
Employment status    3              value 9
Estimated tax 11                                                     P                                           Tax help   15
                                                                                                                 Tax-free income, deductibility of 
Exclusion, foreign earned         I                                  Parsonage allowance          7 9 10,  ,      expenses     10
Exemption                         Income tax
  income  10                                                         Publications (See Tax help)                 Tax-sheltered annuity plans      12
  Form 4029   5 7,                  Estimated tax   11               Puerto Rico   4 8,                          Teachers   9
  Form 4361   5 6,                  Income and expenses      9 11-                                               Theological students    10
  From FICA taxes    7              Withholding   11                 Q                                           Traveling evangelists   10
  From self-employment (SE)       Individual retirement              Qualified retirement plan       12
  tax   5 7-                        arrangements (IRAs)      12                                                  U
                                                                     R
F                                 K                                                                              U.S. citizens 4
                                                                     Refunds, self-employment tax             6, U.S. Virgin Islands 4 8, 
Federal Insurance Contributions   Keogh (H.R.10) plans   12            7
  Act (See FICA)                                                     Reimbursements     8                        V
                                                                                                                 Vow of poverty  2 4 6 10,  - , 

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