IRS Logo
Print - Click this link to Print this page

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.


Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 18-Sep-2014