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.
Social Security
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.
Exemption from Self-Employment Taxes
Learn what this exemption includes and why few ministers qualify for it.
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?
Q&A: Is My Housing Allowance Considered “Earned” Income?
Guidance for a retired pastor who works for the church part time.
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.
Q&A: The Risks of Taking Social Security Early
Is there any way to reverse a previous decision to receive early benefits?
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,
Lost Your Form 4361?
The Tax Court addresses ministers who can't prove they "opted out" of Social Security.
Q&A: Can Ministers “Opt Out” of Obamacare?
Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act.
Six Questions to Ask When Exempting a Minister from Social Security
Why ministers should carefully research this option before filing a Form 4361.
IRS Offers Help for Completing Forms
Hotline provides assistance with W-2, 1099s, and other documents.
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.
EEOC Issues Guidance on Background Checks
What churches should note for screening policy.
Q&A: Social Security Exemption
Does a Social Security exemption apply to past secular work?
Q&A: Social Security Numbers
How are Social Security numbers assigned?
Q&A: Social Security Benefits and Retirement Age
How does my age at retirement affect my Social Security benefits?
Q&A: Replacing Lost Social Security Cards
I lost my Social Security card--what should I do?
Avoiding Costly Tax-filing Mistakes
Ministers often make these 20 errors—here's how to avoid them.