About Publication 517, Social Security and Other Information for ... 2025

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Publication 517 provides detailed information regarding Social Security and tax obligations for members of the clergy and religious workers. It outlines the differences between FICA and SECA tax systems, eligibility for exemptions from self-employment tax, and guidelines for calculating net earnings. The document also covers income tax rules relevant to ministers, including how to report income, allowable deductions, retirement savings arrangements, and the Earned Income Credit. Additionally, it includes worksheets to assist in determining taxable ministerial income and expenses.

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What is the IRS publication 517 Social Security and other information for members of the clergy and religious workers?

IRS Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers is a document published each year by the Internal Revenue Service detailing the ways that those who work in or perform services for religious organizations and orders are required to file their income, Social

At what age is Social Security no longer taxed in the IRS?

Social Security can potentially be subject to tax regardless of your age. While you may have heard at some point that Social Security is no longer taxable after 70 or some other age, this isnt the case. In reality, Social Security is taxed at any age if your income exceeds a certain level.

Does a pastor have to pay Social Security?

Yes. Ministers for tax purposes must pay SECA (Self Employed Contributions Act) taxes on their ministerial earnings unless they have properly followed IRS rules to opt out of Social Security, something few ministers qualify to do.

What is the Social Security allowance for pastors?

This is 7.65% of the pastors cash salary and housing, regardless of whether the housing is provided in the form of a housing allowance or in the form of a parsonage with utilities paid by the church. The Social Security allowance is considered taxable salary when reporting income to the IRS on W-2 form.

How to calculate seca tax for clergy?

How much is Self-Employment tax? 6.2% employee portion plus 6.2% employer portion = 12.4% Social Security tax paid by self-employed. 1.45% employee portion plus 1.45% employer portion = 2.9% Medicare tax paid by self-employed. 12.4% + 2.9% = 15.3% total self-employment tax.

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How much can a pastor claim for housing allowance?

There is no limit on the amount of a ministers salary that a church can designate as a housing allowance. In appropriate situations, a church could designate 100% of a ministers salary as housing allowance.