Final answer:
Church employees are required to file a tax return if they have self-employment income of $400 or more. The $400 threshold is specific to self-employed individuals like ministers, who are often considered self-employed for tax purposes.The correct option is A.
Step-by-step explanation:
Church employees must file if income is $400 or more. This filing requirement applies when a church employee, including ministers, has earned income of $400 or more in self-employment earnings. This income threshold for filing taxes is related to self-employment rather than employment as a wage earner where taxes are withheld by the employer. As tax situations can be complex, individuals with multiple sources of income or those who are uncertain about their filing requirements should consult the current year's tax code or a tax professional.