Members of the Clergy and Religious Workers

These taxpayers are generally NOT subject to federal income tax withholding if both the following conditions apply:

The taxpayer is a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner, and

The taxpayer's pay is for qualified services.

Qualified services are defined as services performed by the taxpayer in exercise of their ministry or in carrying out their duties as required by the religious organization.