Members of the Clergy
For services in the exercise of the ministry, members of the clergy receive a Form W-2 but do not have social security or Medicare taxes withheld. They must pay social security and Medicare by filing Form 1040 (Schedule SE), Self-Employment Tax (PDF). For additional information refer to Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers .
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Page Last Reviewed or Updated: 2012-10-16
