jsecpa
Level 1
12-07-2019
05:15 AM
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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
12-07-2019
05:15 AM
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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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