Should I File My Taxes as Minister?

Classification as a minister for tax purposes is very important. It determines how minister prepares federal tax returns for income and Social Security tax purposes.

There is some flexibility in applying certain ministerial tax provisions. For example, a minister is exempt from mandatory income tax withholding but can enter into a voluntary income tax withholding arrangement. However, if a minister qualifies for the housing allowance, he or she is subject to self-employment Social Security tax (using Schedule SE), not FICA this is not optional.