Ministers are treated as employees in relation to income reported on the W-2, by virtue of meeting the common law employee factor tests, although the Code (and, therefore, the IRS) bifurcates on how minister wages are subject to SE-tax.

While it is possible for ministers to have self-employment income acting in capacities other than as being an employee of the church, for which W-2 is issued, they are employees with regard to wages reported on the W-2 and not "self-employed individuals" as defined under §401(c) and, consequently, not qualify for above-the-line SEHI deduction provided for under §162(l).

Medical insurance with respect to the minister's employment income should, instead, be deducted on Sch A.