If a minister gets a W-2, does the minister have to fill out the SE form for salaries paid in Box 1 of the W-2?
This question was reproduced here verbatim from a recent Comment I received. Let me address a few items of clarification relative to the posting.
1. Churches are required to prepare Form W-2 for their pastors' compensation. Form 1099-Misc may be used to report non-employee compensation (e.g., the snow-plowing service), but not for the pastor.
2. The general formula I use to report a minister's self-employment income on Form 1040, Schedule SE is as follows:
Form W-2, Box 1 amount + Housing allowance (and fair rental value of parsonage, if applicable) - Unreimbursed Employee Business Expenses (from Form 2106).