Clergy, Tax Archives

Clergy Act Would Let Ministers Opt Back Into Social Security

The Clergy Act would create a rare two-year window for eligible ministers to reverse a previous Social Security exemption. Here’s what clergy need to know about the 2029–2030 opt-in period, Social Security credits, retirement benefits, and what happens next.

G. Daniel Miller

8 IRS “Dirty Dozen” Tax Scams Churches and Pastors Should Watch in 2026

The IRS’s annual “Dirty Dozen” warns taxpayers about evolving tax scams. Here are eight schemes that could affect churches, pastors, and ministry employees in 2026—and how to avoid them.

The Editors

Federal Tax Law Changes Churches and Clergy Must Know for 2025–2026

A major new law—the One Big Beautiful Bill Act—plus court rulings and IRS actions brought 50 federal tax developments that churches and clergy need to track for 2025 tax returns and 2026 compliance. This overview highlights a portion of that list.

Richard R. Hammar

Seven Ways the One Big Beautiful Bill Act Impacts Churches and Ministries

Unpacking seven critical provisions within the One Big Beautiful Bill Act with real-world implications for churches, from charitable donations to increased demands on food and health ministries.

Tim Samuel

Update: Key Tax Law Changes in the OBBBA Affecting Families, Churches, and Workers

“One Big Beautiful Bill Act” (OBBBA) overhauls multiple areas of tax law. This executive summary for pastors and church leaders highlights key provisions set to take effect.

Matthew Branaugh, Richard R. Hammar

3 Tax Preparation Software Cautions Every Minister Should Know

Tax preparation software may seem like a quick fix for ministers during tax season, but it often overlooks key clergy-specific rules. Learn the top three issues to watch for—and when to seek help from a tax professional.

Matthew Branaugh

7 Keys to Pastoral Retirement Planning

A wide range of legal, financial, and tax issues come into play in the area of pastoral retirement planning.

Richard R. Hammar

Advantage Members

Video: Seven Common Tax Errors

In this exclusive video, Matt Branaugh and Rich Hammar discuss the seven common tax errors many churches and pastors make.

The Editors

What Pastors Need to Know about Tax Preparation Software

Tax preparation software remains a cost-effective solution for many, including pastors. But beware the shortcomings.

Michele M. Wales and Jessica K. Hebb

Remote Work Expense Deductions for Pastors and Church Staff

Explore how pastors and church staff can benefit from tax-free reimbursements and deductions for remote work expenses.

Michael E. Batts

Why That “Gift” to Your Pastor Requires Caution

Church congregations naturally see giving gifts to pastors as a blessing. But there are some critical tax considerations.

Matthew Branaugh

Top 3 Most Confusing Tax Issues for Clergy

Discover the top 3 confusing tax issues for clergy and practical tips to handle them effectively.

Richard R. Hammar

Rich’s 15 Must-Knows for Pastors: Exemption from Self-Employment Taxes

Learn what this exemption includes and why few ministers qualify for it.

Richard R. Hammar

Another Option for Tax Preparation: Enrolled Agents

Explore how enrolled agents provide affordable and expert tax preparation for pastors and church leaders.

Matthew Branaugh

Tips on Selecting a Tax Preparer

Learn how to choose a tax preparer experienced in ministers' taxes with these practical tips and evaluation questions.

Richard R. Hammar

Understanding How to Use Form 941

Discover when churches need to file Form 941 and how to handle reporting for ministers and nonminister employees.

Richard R. Hammar

What Are the Penalties for Pastors Who Do Not Pay Taxes?

Discover the penalties pastors face for not paying taxes and how to avoid legal and financial consequences.

Richard R. Hammar

The Changing Dynamics of the Church Treasurer Role

Five key developments that have reshaped the position during the past 25 years.

Bob Smietana

Who Is a Minister for Federal Tax Reporting Purposes?

Understand the IRS’s five-factor test to determine ministerial status for federal tax reporting.

Richard R. Hammar

Guiding Bivocational Ministers Through the Tax Maze

Key tax tips for bivocational pastors to manage dual roles and stay compliant.

Bobby Ross Jr.

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