My husband became a pastor this year and thus is subject to the specialized rules for "clergy pay." A mistake was made by the church's payroll people and he had some Social Security and Medicare withholdings taken from his 2010 pay. Do I correct this when I complete our taxes (subtract the deducted amount from the computed amount of self-employment taxes)? Or, do I need to somehow work with the payroll people to go backwards and correct this from their end?