A minister who is an employee for federal income tax purposes can also have self-employment income for income tax purposes. For example, ministers who work for only one church would be employees for federal income tax purposes for their church salary. But if they perform weddings and funerals or occasionally preach at another church and are paid, that income should be reported as self-employment income for federal income tax purposes.

For more information, visit GuideStone.org/TaxGuide