The first time I filled in a tax form, when I was an Assistant Minister, my father told me: "Write self-employed." This is a fundamental tenet of Congregationalism -- that Congregational ministers are not employed -- least of all by a Church. One finds this stated, for example, in the classic booklet Evangelical & Congregational. To get this wrong is to open a Pandora's box of spiritual and practical problems. OBSERVATION: Through a stipend, a Church releases a minister from employment, to follow God's call. In fact, "self-employed" is merely the closest it gets on the tax form. It is not strictly correct.