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Tax Law (Questions About Taxes)/Minister and Non-Minister Duties


I am familiar with payroll taxes for clergy and non-clergy employees.  What about an ordained minister who wears two hats?  On one hand, he is paid for all the regular duties of a minister for the church.  On the other hand, he also is paid for custodial duties at the same church.  Are his custodial duties subject to FICA while his minister duties are not?  Thanks for your help.


Thanks for your question. There is not one correct answer, as the surrounding circumstances would dictate how this is handled.

If the custodial duties are an incidental part of his pastoral duties, I would say that all of his compensation would be considered ministerial income and not subject to FICA. However, if it is structured as two separate jobs, with two separate paychecks, then I would say that the custodial pay would be subject to FICA and income tax withholding.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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