Ministers. You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. For more information, see IRS Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers.
Reference: 2012 IRS Publication17, Page 5
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