Advantage Member Exclusive Getting Ahead of the 2023 Tax Season On-Demand Webinar: Ten tax developments church leaders should know for filing taxes this year- and for meeting tax requirements for the year ahead.
Key Tax Dates September 2022 Make quarterly estimated payments and meet monthly or semiweekly requirements. Richard R. Hammar
Tax Developments to Note in 2022 How to prepare—and comply—for the upcoming tax season in the months ahead. The Editors
IRS Bumps 2023 Business Use Mileage Rate to 65.5 Cents per Mile No change to charitable mileage and qualified medical, moving mileage rates left alone. The Editors
Recommended Reading Housing Allowance Basics Learn and understand more about the most important tax advantage available to ministers—the housing allowance. The Editors
What to Know About Tax Preparation Software for Pastors Understanding the benefits and pitfalls of using tax programs for clergy. Michele M. Wales and Sophia B. Chevalier
IRS Announces 2021 Mileage Rates Church leaders can track and report mileage for proper reimbursement. The Editors of Church Law & Tax
Overview: Tax Developments of Note in 2021 Tax season is coming. Here's how to get prepared. Richard R. Hammar
What We Know: Tax Payments and Filings for Churches and Individuals How the coronavirus is affecting the current tax season—and beyond. 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
Accountable Reimbursement Arrangements Review the four specific requirements for business expense reimbursements. Richard R. Hammar
Housing Allowances Understand how to properly set this significant pastoral benefit. Richard R. Hammar
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 They cost less and are certified by the IRS. But they still need to be vetted before hiring. Matthew Branaugh
Six Provisions from the SECURE Act Offer Greater Incentives to Save For Retirement A detailed review of how these changes will benefit churches and staff. Richard R. Hammar
Designating a Housing Allowance for 2023 Help for setting this important clergy benefit before the new year. Richard R. Hammar
Sample Housing Allowance for Pastors Ready-to-use resolution language for a church board to set a clergy housing allowance for 2023. Richard R. Hammar
Q&A: What Are the Consequences for Pastors Who Don’t File Tax Returns? Some ministers incorrectly believe they are exempt from taxation. Richard R. Hammar
IRS Releases New Form 1040 What churches should tell employees about changes aimed to simplify tax-filing. By Richard R. Hammar
Making Sense of the Tax Cuts and Jobs Act What tax law changes mean for church employees and donors. Richard R. Hammar