IRS Bumps 2024 Business Use Mileage Rate to 67 Cents Per Mile The IRS increases the 2024 business use mileage rate, but reduces the rate for medical or moving purposes. The Editors
Learn More about Sexual Harassment Prevention Training for Your Church Church Law & Tax's Matthew Branaugh interviews attorney and advisor-at-large Theresa Sidebotham about her firm's Telios Teaches program. The Editors
Q&A: Can Church Employees Receive Tax-Free Assistance for COVID-Related Hardships? Section 139 of the Internal Revenue Code allows you to offer nontaxable financial help for expenses directly related to the coronavirus. Frank Sommerville
What We Know: Tax Payments and Filings for Churches and Individuals How the coronavirus is affecting the current tax season—and beyond. The Editors
IRS Releases Proposed Revision for Form W-4 for 2020 New form should make accurate withholding easier for church employees. Richard R. Hammar
How New IRS Reform Affects Taxpayers Increased penalties, new improvements will affect all tax-filers, including pastors and staff members. Richard R. Hammar
IRS Releases New Form 1040 What churches should tell employees about changes aimed to simplify tax-filing. By Richard R. Hammar
Making Sense of the Tax Cuts and Jobs Act What tax law changes mean for church employees and donors. Richard R. Hammar
Changes in IRS’s Voluntary Correction Program How to file VCP submissions and pay user fees changes.
IRS Clarifies Taxability of Moving Expenses Prior to 2018 With the passage of the Tax Cuts and Jobs Act, pastors can no longer deduct
A Caution for Church Volunteers Deducting Expenses Recent Tax Court ruling addresses common expenses and charitable contributions. Richard R. Hammar
The Return of Tax-Free Medical Premium Payments New act addresses ACA penalty many employers, including churches, faced. Richard R. Hammar
IRS Extends Audit Protections to Church Payroll Compliance New limits set on inquiries and examinations from the IRS. Richard R. Hammar
How Long Should I Keep Income Tax Records? Know what to hold on to after your form is sent in. Richard R. Hammar
The Tax Code’s “No Inurement” Limitation Failure to meet certain conditions can jeopardize a church's exempt status. Richard R. Hammar
IRS Proposes Changes to Substantiation Rules for Charitable Contributions Clarifying what the agency has proposed—and what it could mean for churches. Richard R. Hammar
Q&A: How Do We Treat Excess Reimbursements That Aren’t Repaid? We pay advances to our employees for upcoming church-related business and travel expenses. We know Richard R. Hammar
Q&A: Does Our Pastor Have to Report This Payment as Income? One couple in our church wanted to get married out of state. They paid our Richard R. Hammar
The Tax Status of Employer-Paid Medical Insurance New IRS guidance gives temporary relief—but compliance is still required. Richard R. Hammar