10 Key Tax Developments for Pastors and Churches The latest on church tax reporting, tax filing, housing allowances, Social Security exemptions, private letter rulings, and notable court cases. The Editors
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. Richard R. Hammar
Exemption from Self-Employment Taxes Learn what this exemption includes and why few ministers qualify for it. Richard R. Hammar
Q&A: The Ins and Outs of Form 941 Is a church with only one employee who is a minister required to file this form? Richard R. Hammar
Q&A: Is My Housing Allowance Considered “Earned” Income? Guidance for a retired pastor who works for the church part time. Frank Sommerville
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
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
Q&A: Can we treat someone our church hired for a ministerial position as a nonminister employee for Social Security? We have a ministerial staff member who opted out of self-employment taxes many years ago, 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
Q&A: Can Ministers “Opt Out” of Obamacare? Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act. Richard R. Hammar
Six Questions to Ask When Exempting a Minister from Social Security Why ministers should carefully research this option before filing a Form 4361. Elaine L. Sommerville
IRS Offers Help for Completing Forms Hotline provides assistance with W-2, 1099s, and other documents. 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
Two Confusing Tax-Filing Issues Simple answers to vexing questions for new—and veteran—ministers. Richard R. Hammar
EEOC Issues Guidance on Background Checks What churches should note for screening policy. Michael E. Batts
Q&A: Social Security Exemption Does a Social Security exemption apply to past secular work? Richard R. Hammar
Q&A: Social Security Benefits and Retirement Age How does my age at retirement affect my Social Security benefits? Richard R. Hammar
Q&A: Replacing Lost Social Security Cards I lost my Social Security card--what should I do? Richard R. Hammar
Avoiding Costly Tax-filing Mistakes Ministers often make these 20 errors—here's how to avoid them. Richard R. Hammar