1246. Are exclusions in Section 911 of the Internal Revenue Code applicable to ministers outside the U.S.?

No. If you are a U.S. citizen or resident performing services outside the U.S. related to your ministry or duties required by your order, you must compute net earnings from self-employment, regardless of the exclusions in section 911 of the Internal Revenue Code. Section 911 of the Code relates to earned income from services performed outside the U.S.

Last Revised: March, 2001