Page 72 - Wages, Salaries and Other Earnings

Special Rules for Certain Employers

Members of Religious Order

 If you’re a member of a religious order who has
taken a vow of poverty, how you treat earnings
that you renounce and turn over to the order
depends on whether your services are performed
for the order.

 If you’re performing the services as an agent of
the order in the exercise of duties required by
the order, don’t include in your income the
amounts turned over to the order.

 If your order directs you to perform services for
another agency of the supervising church or an
associated institution, you’re considered to be
performing the services as an agent of the order.
 Any wages you earn as an agent of an order that
you turn over to the order aren’t included in your
income.