JJ I agree with your info. Can you answer Rita's question. The bookkeeper for the church figures out what the salary will be and pays one half of this number to the clergy which also gets included in her wages(w-2). Bookkeepers question was does she now include the insurance number in this figure also for calculation of the Fica tax? They were warned and now are changing how they do this. Problem may be what do they do about first 6 months of 2015? Thanks for your help?