Q&A: Officiating Weddings

How do I report income for officiating wedding ceremonies if I’m no longer employed by a church?

Frank Sommerville, Attorney, CPA
Bio
My husband, an ordained pastor, is no longer employed by a church, but he still officiates at wedding ceremonies. Is he legally allowed to perform weddings in the state of North Carolina, and how should we report the income he collects by officiating weddings?
North Carolina allows any ordained minister who is authorized by his church to perform wedding ceremonies. The income your husband earns by performing the duties of a minister are counted as self-employment income, unless your husband has elected out using Form 4361. If he is exempt from self-employment taxes on ministerial income, then his wedding fee income will also be exempt.
Frank Sommerville is a both a CPA and attorney, and a longtime Editorial Advisor for Church Law & Tax.

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