All present and future employees of churches which elect this exclusion are liable
for self- employment taxes for services performed on or after January 1, 1984.
Their treatment as self-employed individuals differs in two respects:
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•
Earnings of $100 or more are subject to SECA taxes; and
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•
They are prohibited from deducting business expenses.
NOTE: They do qualify for exemption from SE taxes as members of certain religious groups
beginning with remuneration paid after 12/31/89.