A minister is a common-law employee for income tax but self-employed for Social Security under IRC §1402. Here’s how that split actually works, including the housing-allowance SECA add-back most preparers miss.
Qualified tips under IRC §224 have to be voluntary and tied to a recognized tipped occupation — a W-2 tip box total alone won’t tell a preparer which dollars actually qualify.
A tipped worker’s 2025 W-2 won’t show a separate tips figure. A family opening a new children’s savings account faces rules that are still, in places, only proposed. Two OBBBA provisions, same pattern.
