Top 3 Most Confusing Tax Issues for Clergy
What new—and veteran—ministers and treasurers need to know to file taxes correctly and receive maximum tax benefits.
Self-employment
Exemption from Self-Employment Taxes
Learn what this exemption includes and why few ministers qualify for it.
Federal Law
Key point 6-04.02. A church may have a number of reporting obligations under federal law,
Social Security
Key point 1-03.01. While most ministers are employees for federal income tax reporting purposes, they
12 Law & Tax Guidelines for New Ministers
Essential knowledge to ensure legal and financial clarity and integrity in ministry.
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.
Unpacking the American Taxpayer Relief Act of 2012
What churches must know about the last-minute 'fiscal cliff' deal.
Two Confusing Tax-Filing Issues
Simple answers to vexing questions for new—and veteran—ministers.
10 Common Payroll Tax Errors
Richard Hammar walks church leaders through 10 common payroll tax errors churches make, and how to avoid them.
20 Common Clergy Tax Errors
How to report correctlyCorrection will increase or decrease taxes 1 reporting Social Security taxes as
Avoiding Costly Tax-filing Mistakes
Ministers often make these 20 errors—here's how to avoid them.
When the IRS Comes Knocking
New guide identifies key audit issues.
Social Security
A federal appeals court issued a ruling suggesting that ministers who opt out of Social Security will not be able to claim years later that they qualify for Social Security retirement benefits.
IRS Addresses Ministerial Exemption from Social Security
Church Law and Tax 2004-05-01 IRS Addresses Ministerial Exemption from Social Security Richard R. Hammar,
The Economic Growth and Tax Relief Reconciliation Act of 2001
Over 440 tax code changes-here is what church leaders need to know.
Revoking an Exemption from Social Security
We have noted in previous issues of this newsletter that ministers who opted out of
Minister’s Exemption from Self-Employment Tax Revoked
The Tax Court upheld the revocation by the IRS of exemption on the ground that the minister's application was not timely filed.
Revoking an Exemption from Social Security
Church Law and Tax 2000-05-01 Revoking an Exemption from Social Security Richard R. Hammar, J.D.,
The Tax Consequences of Reclassifying an Employee as Self-Employed
A church's liabilities.
Clergy—Income Taxes
The Tax Court ruled that a minister was not exempt from Social Security because his exemption application was filed too late.