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Notes & Numbers, January 2017

Reporting Social Security Taxes

A provision in the tax code that causes a lot of confusion is this one: ministers are always treated as self-employed for Social Security with regard to services they perform in the exercise of their ministry. This provision—sometimes referred to as the "dual tax status" of ministers—is true even if ministers are employees for federal income tax reporting.

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Church Finance Today, 2017, January
Posted December 16, 2016
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