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.

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.