What is a Church employee?
The IRS defines a church employee: "An employee (other than as a minister, a member of a religious order, or a Christian Science practitioner) of a church or qualified church-controlled organization that has a certificate in effect electing an exemption from employer social security and Medicare taxes."
What earnings should I include?
- Church employee Income reported on Schedule C, Line 31
Do not include income reported to you on a W-2 (Statutory Employee not checked) as this is not considered church employee income.