Self-employed missionary's clergy housing allowance from a source other than primary missionary agency
Question about self-employed missionary's clergy housing allowance from a source other than primary missionary agency
I am a self-employed missionary and therefore receive a 1099-MISC for the agency handling my primary source of income.
However, I help out as an associate minister with another church on a part-time basis for which they allot me a clergy housing allowance that covers less than half of my housing costs as compensation.
I cannot be in anyway considered employed by them according to the tax court's criteria for employment. In other words, I don't have a set location, time, or am not given any directives about how or when to serve. I just help them out in a free-lance way.They don't give me a 1099, but I would like to report the income.
I understand that I have to pay self-employment tax and medicare tax. Is that taxed at the same rate as miscellaneous income, which I'm presuming is 15.7 percent?