Thanks for the info from both of you. I'm still doing due diligence since this is the first pastor tax return I've done in the many years I've done taxes.  Also since this is a new client, I normally go through the prior year return that the other person did and see if it was prepared correctly.  The prior preparer reported the expenses on a schedule C, but not the income on that schedule C. The income since it was on a W-2 went to line 1 on the 1040 and also to the SE tax form.