Publication 517
Social Security and Other Information for Members of the Clergy and Religious Workers

For use in preparing 2002 Returns

Table of Contents

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Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

• Important Changes for 2002
• Important Change for 2003
• Important Reminder
• Social Security Coverage
  • Ministers
    • Ministers Defined
    • Employment Status for Other Tax Purposes
  • Members of Religious Orders
  • Christian Science Practitioners and Readers
  • Religious Workers (Church Employees)
    • Election To Exclude Church Employees From FICA Coverage
    • Election by Church Employees Who Are Opposed to Social Security and Medicare
  • U.S. Citizens and Resident and Nonresident Aliens
• Exemption From Self-Employment (SE) Tax
  • Ministers, Members of Religious Orders, and Christian Science Practitioners
  • Members of Recognized Religious Sects
    • Exemption From FICA Taxes
• Qualified Services
  • Ministers
  • Members of Religious Orders
  • Christian Science Practitioners and Readers
• Figuring Net Earnings From Self-Employment for SE Tax
  • Regular Method
    • Husband and Wife Missionary Team
    • Maximum Earnings Subject to SE Tax
  • Nonfarm Optional Method
• Income Tax: Income and Expenses
  • Income Items
    • Offerings and Fees
    • Outside Earnings
    • Exclusion of Rental Allowance and Fair Rental Value of a Parsonage
    • Pay - Members of Religious Orders
    • Foreign Earned Income
  • Expense Items
    • Ministerial Trade or Business Expenses as an Employee
    • Expenses Allocable to Tax-Free Income
    • Health Insurance Costs of Self-Employed Ministers
    • Deduction for SE Tax
  • Income Tax Withholding and Estimated Tax
• Filing Your Return
• Retirement Savings Arrangements
• Earned Income Credit
• How To Get Tax Help
• Comprehensive Example
  • Form W-2 From Church
  • Form W-2 From College
  • Schedule C-EZ (Form 1040)
  • Form 2106-EZ
  • Schedule A (Form 1040)
  • Schedule SE (Form 1040)
  • Form 1040

Index

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A

• Accountable plan
• Administrators

C

• Cantors
• Christian Science, Practitioners
• Christian Science, readers
• Christian Science, Readers
• Common-law employee
• Commonwealth of the Northern Mariana Islands (CNMI)
• Comprehensive example
• Credit
• Credit, Earned income

E

• Earned income credit , Earned income
• Employment status
• Exclusion, foreign earned income
• Exemption, Effective date
• Exemption, Effective date
• Exemption, FICA
• Exemption, Requesting

F

• FICA, Effective date
• FICA, Election to exclude church employees
• Filing requirements
• Form , 941 , 943
• Form, 1040
• Form, 1040X
• Form, 4029
• Form, 4361
• Form, SS-8

G

• Gross income, amounts not included in

H

• Home ownership
• House or parsonage, fair rental value

I

• Income tax, Income and expenses
• Income tax, Withholding
• Individual retirement arrangements (IRAs)

K

• Keogh (H.R.10) plans

L

• Lay employees
• Living abroad

M

• Member of religious order
• Ministers
• Missionary team, husband and wife

N

• Nonaccountable plan
• Nonresident aliens

O

• Offerings and fees

P

• Parsonage allowance
• Parsonage allowance

Q

• Qualified services, exemption for, Members of religious orders
• Qualified services, exemption for, Ministers

R

• Reimbursements
• Religious orders, members of
• Religious workers
• Rental allowance
• Retired ministers
• Retirement savings
• Royalty income

S

• SECA
• SECA
• Sects, members of recognized religious
• Self-employment tax , Application and approval
• Self-employment tax , Application and approval
• Self-employment tax , Regular method
• Self-employment tax, Deduction
• Self-employment tax, Exemption
• Self-employment tax, Exemption
• Self-employment tax, Maximum earnings
• Self-employment tax, Nonfarm optional method
• Self-employment, net earnings from
• Social security coverage
• Suggestions

T

• Tax-free income, expenses
• Tax-sheltered annuity plans
• Taxpayer Advocate
• Theological students
• Traveling evangelists
• TTY/TDD information

V

• Vow of poverty