Jump directly to the content
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.

Article Preview

This article is currently available to ChurchLawAndTax.com subscribers only. To continue reading:

From Issue:
Church Finance Today, 2017, January
Posted December 16, 2016
View All
from our store
2018 Church & Clergy Tax Guide

2018 Church & Clergy Tax Guide

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
Charitable Contributions Bulletin Inserts

Charitable Contributions Bulletin Inserts

Help your members give more by answering their charitable giving and tax law questions.
Church IT

Church IT

Learn how to find the best solutions when choosing software and hardware for your church.