What is the correct tax treatment for a minister of the gospel?

An employing agency of a minister of the gospel is to treat the minister as dual-status.  This means the minister has 2 status’ and is considered both an employee and self-employed.     1)  he is an employee for federal income tax purposes and receives a W-2 and   2)  he is self-employed for Social Security and Medicare purposes and does not have Social Security or Medicare withheld nor matched on his wages.

 
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