Services performed by ministers are deemed to be self-employment for Social Security
coverage purposes, unless the minister has timely applied for and received an exemption
from SECA (Self-Employment Contributions Act) taxes.
However, ministers receive Form W-2 (Wage and Tax Statement) from the church, order,
or other employer for which they perform services. The Form W-2 should not show Social
Security and Medicare wages or taxes.
NOTE: When the income for ministers is posted to the Master Earnings File as both self-employment
earnings and non-covered wages, a special payment also must be posted. See RS 02505.120D.