The National Directory of Certified Public Accountants

Ask A CPA - Self-Employment Taxes

Is My Ordained Minister Earnings Subject To SE Tax?

If you are a ordained minister, priest, rabbi or member of a religious order who has not taken a vow of poverty of a Christian Science practitioner then you are subject to SE Tax unless you elect not to be covered on the grounds of conscientious or religious objection to Social Security benefits. A application for exemption Filed on Form 4361 must be filed with the IRS.

If you need professional help with "Self-Employment Taxes" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.