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Are exclusions in Section 911 of the Internal Revenue Code applicable to ministers outside the U.S.?
1246. Are exclusions in Section 911 of the Internal Revenue Code applicable to ministers outside the U.S.?
No. If you are a U.S. citizen or resident performing services outside the U.S. related to your ministry or duties required by your order, you must compute net earnings from self-employment, regardless of the exclusions in section 911 of the Internal Revenue Code. Section 911 of the Code relates to earned income from services performed outside the U.S.
Last Revised: March, 2001
- Income of U.S. Citizen or Resident in Business Outside the U.S.
- Exclusions from Trade or Business
- Trade or Business Defined
- What is earned income?
- What rental allowances must ministers include in net earnings?
- What is a "foreign affiliate"?
- What are resource exclusions?
- Do payments from or to a tax-exempt annuity plan count as wages?
- State and Local Government Employees
- Ministers and Members of Religious Orders
- Are all gains and losses included in calculating earnings?
- Social Security Handbook Index: Letter U
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