Clergy

Clergy means:
a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner; may elect to be exempted from the Social Security system by filing an exemption certificate, Former Federal Tax Form (check here if the Form is current) 4361. See also Former IRC (check if this IRC provision is current here) § 1402(e)(1). Further, the rental value of a dwelling provided to clergy is exempt from the income tax, as is a rental allowance to the extent that the allowance is used to rent or obtain a house or other dwelling. Both rental value and rental allowance, however, are subject to the Social Security tax. Former IRC (check if this IRC provision is current here) §3121.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.

See Tax Forms in the Encyclopedia.