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CAUTION

If you have ever filed Form 2031 to elect social security coverage on your earnings as a minister, you cannot revoke that election.

If you must pay SE tax on certain income, include this income on Schedule C (Form 1040), line 1. But do not report it on Schedule SE (Form 1040), Part I, line 5a; it isn’t considered church employee income.

Also include on Schedule C (Form 1040), line 1:

• The rental value of a home or allowance for a home furnished to you (including payments for utilities); and

• The value of meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.

However, do not include on Schedule C (Form 1040), line 1:

• Retirement benefits you received from a church plan after retirement, or

• The rental value of or allowance for a home furnished to you (including payments for utilities) after retirement.

If you were an ordained minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner, and were employed by a church (congregation) for a salary, do not include that income in Schedule C (Form 1040). Instead, figure your SE tax by completing Schedule SE (Form 1040), Part I, including this income and any rental (parsonage) allowance or the value of meals and lodging provided to you on line 2. On the same line, subtract the allowable amount of any unreimbursed business expenses you incurred as a church employee. Attach an explanation. For details, see Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

Members of Certain Religious Sects If you have conscientious objections to social security insurance because of your membership in and belief in the teachings of a religious sect recognized as being in existence at all times since December 31, 1950, and which has provided a reasonable level of living for its dependent members, you can request exemption from SE tax by filing Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. If you filed Form 4029 and have received IRS approval, don’t file Form 1040-SS. See Pub. 517 for details.

Instructions for Form 1040-SS (2025) 3

U. S. Citizen Employed by Foreign Governments or International Organizations You must pay SE tax on income you earned as a U.S. citizen or a resident of Puerto Rico employed by a foreign government (or, in certain cases, by a wholly owned instrumentality of a foreign government or an international organization under the International Organizations Immunities Act) for services performed in the United States, Puerto Rico, Guam, American Samoa, the USVI, or the CNMI. Report income from this employment on Schedule C (Form 1040), line 1. Enter the net amount from Schedule C (Form 1040), Part II, line 31, on Schedule SE (Form 1040), Part I, line 2. If you performed services elsewhere as an employee of a foreign government or an international organization, those earnings are exempt from SE tax.

Commonwealth or Territory Residents Living Abroad In most cases, if you are a bona fide resident of Guam, American Samoa, the USVI, the CNMI, or Puerto Rico living outside the territories or United States, you must still pay any applicable SE tax.

Exception. The United States has social security agreements with many countries to eliminate dual taxes under two social security systems. Under these agreements, in most cases, you must pay social security and Medicare taxes or foreign health insurance only to the country you live in.

If you have questions about international social

TIP security agreements, visit the SSA International

Programs website at SSA.gov/international for more information.