### Question
What is the definition of church employee income?


### Answer
The definition of **church employee income** is as follows in *26 U.S.C. § 1402*:

> gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A))

#### Citation:
  - *26 U.S.C. § 1402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME**

