Minister filing Schedule C

Follow these steps to indicate a Schedule C as a minister filing tax-exempt for self-employment tax purposes.
  1. Enter
    2
    in the
    Self-employment code
    field on the C screen.
  2. Enter
    X
    in the
    Form 4361 filed with IRS
    field on the Clergy screen.
Taxable income from Schedule C is excluded from self-employment income and isn't subject to self-employment tax.
Exempt-Form 4361
prints next to the self-employment tax line on Form 1040, Schedule 4, Page 2.
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