If you have church income (NOT including clergy, minister, or missionary wages), reported on a Form W-2 Wage and Tax Statement that are subject to self-employment taxes, but no FICA (Social Security and Medicare) taxes were withheld, follow these instructions to enter or review the adjustment for Schedule SE (Form 1040) Self-Employment Tax.
To enter or review the adjustment:
Schedule SE (Form 1040) will print with the return and calculate the applicable self-employment tax on the return.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.