### Question
How is the "church employee income" defined?


### Answer
The term **church employee income** is defined in *42 U.S.C. § 411* as follows -

> gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title)

#### Citation:
  - *42 U.S.C. § 411*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

