Excluding Income From Enforcement
Most ministers get a W-2 from their affiliated churches because they are considered
employees except for Social Security coverage purposes. This income is also reported
on the schedule SE filed by the minister. Since both of these reports are posted to
the MEF, the amount of the Total Compensation reported on the W-2 issued to a beneficiary
for services as a minister must be input through the Special Payment procedure in
RS 02510.017. Only the posted SEI for such services count for enforcement purposes.
EXCEPTION: More than 4 years have elapsed after the close of the beneficiary's TY.