Special rules for certain church employee income
(1) Computation of net earnings In applying subsection (a)— (A) church employee income shall not be reduced by any deduction; (B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
(2) Computation of self-employment income (A) Separate application of subsection (b)(2) Paragraph (2) of subsection (b) shall be applied separately— (i) to church employee income, and (ii) to other net earnings from self-employment. (B) $100 floor In applying paragraph (2) of subsection (b) to church employee income, “$100” shall be substituted for “$400”.
(3) Coordination with subsection (a)(12) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.
(4) Church employee income defined For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).
(1)Computation of net earnings#
In applying subsection (a)—
(A) church employee income shall not be reduced by any deduction;
(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
(2)Computation of self-employment income#
(A) Separate application of subsection (b)(2) Paragraph (2) of subsection (b) shall be applied separately— (i) to church employee income, and (ii) to other net earnings from self-employment.
(B) $100 floor In applying paragraph (2) of subsection (b) to church employee income, “$100” shall be substituted for “$400”.
(3)Coordination with subsection (a)(12)#
Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.
(4)Church employee income defined#
For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).