The Tax Status of Employer-Paid Medical Insurance New IRS guidance gives temporary relief—but compliance is still required. Richard R. Hammar
Court Dismisses Atheist Challenge to Filing Exemptions for Churches Judge cites federal appeals court’s rejection of housing allowance challenge. Matthew Branaugh
Q&A: The Risks of Taking Social Security Early Is there any way to reverse a previous decision to receive early benefits? Richard R. Hammar
Filing the 6056 Return Filing 6056 returns is a requirment for applicable large employers under the Affordable Care Act. Richard R. Hammar
Lost Your Form 4361? The Tax Court addresses ministers who can't prove they "opted out" of Social Security. Richard R. Hammar
Church Political Activities: What Might Trigger IRS Scrutiny? A settled lawsuit from 2014 outlined the agency's protocol—but whether it is followed remains to be seen. Richard R. Hammar
Three Questions to Ask About Your Church’s Financial Management Do your compensation, reimbursements, and restricted giving practices need a check-up? Dan Busby
Kentucky Court’s Ruling Favors Churches, Clergy Judge’s opinion may shed light on how Wisconsin housing allowance appeal may go. Ashley Moore
Form 8822-B Requirement Includes Churches IRS seeks contact information for tax-related communications. Richard R. Hammar
Sorting Out the Form 8822-B for Churches What this new IRS requirement means for congregations nationwide. Richard R. Hammar
Q&A: Can Ministers “Opt Out” of Obamacare? Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act. Richard R. Hammar
IRS Offers Help for Completing Forms Hotline provides assistance with W-2, 1099s, and other documents. Richard R. Hammar
Q&A: Foregoing a Full Salary How is a pastor taxed if he declines his full, agreed-upon pay? Richard R. Hammar
Unpacking the American Taxpayer Relief Act of 2012 What churches must know about the last-minute 'fiscal cliff' deal. Richard R. Hammar
Counting the Miles for Reimbursements Counting miles and submitting timely records for business mileage reimbursements. Richard R. Hammar
IRS Inches Closer to Church Inquiry Criteria Agency also issues guidance on disregarded SMLLCs. Michael E. Batts
Form 1099-R Improvement Could Lead to Enhanced Compliance Form clarification could provide billions toward closing the tax gap. Richard R. Hammar
Q&A: Annually Reviewing W-4s for Church Employees An annual review of W-4s by church employees can best address changes affecting their tax situations. Richard R. Hammar