1040-US: Entering minister or clergy information for the Tax Projection Worksheet

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Question

How do I enter minister or clergy information for the Tax Projection Worksheet?

Answer

If there are no anticipated changes in ministerial wages or housing allowances, the Tax Projection Worksheet uses the current-year data and projects it to the following year, including any amounts designated as self-employment income. If any changes are entered in the Wages, salaries and tips field in Screen TPW, the Tax Projection Worksheet assumes all of the wages are regular wages not subject to self-employment tax. If changes to ministerial income need to be included in the Tax Projection Worksheet:

  1. Enter expected wages, including minister wages, in the Wages, salaries and tips field in Screen TPW for the taxpayer or spouse.
  2. Enter expected business income in the Business income/loss field in Screen TPW.
  3. Enter the total amount of self-employment income, including minister wages, ministerial business income, and any other income that should be included in the calculation of self-employment tax, in the Total SE income subject to self-employment tax (Force) field in Screen TPW.
  4. Enter minister wages that are not subject to FICA tax in the Total wages not subject to social security tax (Force) field in Screen TPW.

Information entered in this manner ensures the total income and self-employment tax calculations are correct for the following year. The Tax Projection Worksheet does not currently allow you to apply all clergy worksheet calculations to changes for the following year; for example, any excess housing allowance would not be calculated.

Related topic: Tax Projection Worksheet FAQs (1040)

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