Can a minister who previously opted out of Social Security change his or her mind? Once a minister's application for the exemption (Form 4361) is approved, it is good for life. Elaine L. Sommerville
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
Q&A: Can Ministers “Opt Out” of Obamacare? Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act. Richard R. Hammar
Kentucky Court Dismisses Atheists’ Challenge to Church and Clergy Tax Provisions Conclusion: groups lacked 'standing' in order for federal case to proceed. Richard R. Hammar
Q&A: Is a Pastor’s Holy Land Trip Tax Deductible? It’s essential to know the difference between vacation and business expenses. Richard R. Hammar
IRS Notice 2013-54 Poses Changes for Many Churches Church-paid medical insurance premiums face taxation. Richard R. Hammar
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
Should Ministers Prepare Their Own Tax Returns? It's not as hard as you might think. Richard R. Hammar
Why Pastors Must Pay Federal Income Taxes Ministers aren't exempt, so why do some still try to avoid them? Richard R. Hammar
IRS Form 8822-B: A New Reporting Requirement for Churches What church leaders should know now, including an upcoming deadline. 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
Neglecting to “Render Unto Caesar” Failure to file income tax returns can get new ministers into hot water. Richard R. Hammar