jsecpa
Level 1

Minister's wages are reported on form W-2 with no SS or Medicare withheld.  For schedule SE purposes he is considered self employed.  It seems like he should get the section 199a deduction

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itonewbie
Level 15

Not for minister's wages reported on W-2.  The minister is considered an employee with respect to wages reportable on a W-2 even though that same income is subject to SE tax.

If the minister has self-employment income from some other sources, that income may then qualify for §199A.

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Still an AllStar

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