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 Schedule SE (Form 1040), Self-Employment Tax. For additional information refer to Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Related Topics Topic No. 417, Earnings for Clergy Elective FICA Exemption – Churches and Church-Controlled Organizations Tax Information for Church and Religious Organizations Forms & Instructions Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners Publications Publication 1828, Tax Guide for Churches and Religious OrganizationsPDF