Jump directly to the content
Home > Tax

Tax

Gain valuable understanding of how unique, and often confusing, tax laws apply to churches and clergy, plus timely information on how to comply.

Feature Articles

from our newsletters
Understanding the 2017 Tax Season

Understanding the 2017 Tax Season Subscriber access only

Ten tax-related developments that churches and ministers should know.
Five Tips for Finance Professionals Joining a Church Staff

Five Tips for Finance Professionals Joining a Church Staff Subscriber access only

Experts emphasize the unique rules and dynamics churches face.

Tax Calendar

Important deadlines for churches and ministers

January 1, 2017

  • Employees and employers each pay Social Security and Medicare taxes equal to 7.65 percent of an employee’s wages. The tax rate does not change in 2017. The 7.65 percent tax rate is comprised of two components: (1) a Medicare hospital insurance tax of 1.45 percent, and (2) an old-age, survivor and disability (Social Security) tax of 6.2 percent. There is no maximum amount of wages subject to the Medicare tax. The tax is imposed on all wages regardless of amount. For 2017, the maximum wages subject to Social Security taxes (the 6.2 percent amount) is $127,200. Stated differently, employees who receive wages in excess of $127,200 in 2017 pay the full 7.65 percent tax rate for wages up to $127,200, and the Medicare tax rate of 1.45 percent on all earnings above $127,200. Employers pay an identical amount. The Medicare tax rate for certain high-income taxpayers increases by an additional 0.9 percent.

January 15, 2017

Ministers (who have not elected voluntary withholding) and self-employed workers must file their ...

Tax Topics
  • Church Expenses
    Receipts, reimbursements, mileage, IRS audits
  • Church Income
    Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts
  • Clergy
    Exemptions, filing tax returns, housing allowance, definitions, withholdings, penalties, audit risk, estimated taxes, Social Security reporting requirements, taxable income, love gifts, retirement gifts
  • Exemption
    501(c)(3), property tax, sales tax, political activity
  • Payroll & Benefits
    Taxable and nontaxable
Churches and the Health Insurance Credit

Churches and the Health Insurance Credit

Richard Hammar explains how churches might qualify for this tax credit.
Safe Youth Trips and Activities

Safe Youth Trips and Activities

Consider the safety risks associated with activities before the event takes place.