Please Help.

Cant figure out how to complete Schedule SE since it doesn't say what part of his income is not included in minister services. & having complication since he is married but wife makes seperate income and is not part of clergy.

Your client a pastor has not filed tax returns for 2014, 2013,2012,2011,2010, and 2009., He is married. There combined income is follows: 2009 2010 2011 2012 2013 2014 Wife Salary 18500 20,000 25,000 26,000 32,000 35,000 Pastor' Salary 22,000 24,000 26,000 30,000 35,000 38,500 Parsonage Allowance 8,500 8700 9,500 12,000 18,000 24,000 Pastor built his own home in 2010 and there was no mortgage on the house. Wife works as a teacher in HISD and income tax withheld from her was 15% of salary. Income tax withheld from Pastor's salary was 20 % of his salary. Help them. Required: File these tax returns. Read IRS publication on Pastor/Clergy. Pay close attention to Parsonage Allowance. For 2013 and 2014, prepare tax return tow ways (1) Pastor is in Social Security System (2) Pastor is not in Social Security System