What is included in a pastor’s income for for self-employment tax purposes?

The pastor pays self-employment tax on his salary, his housing allowance, the fair market rental value of any church owned parsonage, including any church paid utilities.  Other outside income, such as honorariums, would be included on Schedule C of the tax return and subject to self-employment tax.*

Attention: Tax Law is subject to interpretation. Please be advised that the material contained on this Web site is for information only and is not intended to be a substitute for professional legal advice. The Stewardship Services Foundation endeavors to update the information on this site on a regular basis, but cannot guarantee its accuracy at all times.