This publication contains information for the following classes of taxpayers. Ministers Members of a religious order Christian Science practitioners and readers Religious workers (church employees) Members of a recognized religious sect Current revision Publication 517 PDF (HTML | eBook EPUB) Recent developments Correction to the 2022 Publication 517, excess rental allowance -- 21-MAR-2023 Other items you may find useful All revisions for Publication 517 About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad About Publication 525, Taxable and Nontaxable Income About Publication 529, Miscellaneous Deductions About Publication 535, Business Expenses Other current products Related items About Form 1040-ES, Estimated Tax for Individuals About Form 1040-X, Amended U.S. Individual Income Tax Return About Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding About Form SS-16, Certificate of Election of Coverage About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) About Schedule C-EZ (Form 1040), Net Profit from Business (Sole Proprietorship) About Schedule SE (Form 1040), Self-Employment Tax About Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits About Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners About Form 8959, Additional Medicare Tax
