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
IRS Bumps 2025 Business Use Mileage Rate to 70 Cents Per Mile The IRS has once again increased the business use mileage rate. Moving, medical, and charitable rates remain unchanged. 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 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 2024 Designating a housing allowance is a critical part of every church's pastoral compensation package and a key tax benefit for pastors. Richard R. Hammar
Housing Allowance Resolution for Pastors A housing allowance is a the most important tax benefit for pastors. Use this resolution to help set a housing allowance for pastors in 2025. 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
New Extension Requirements for Form W-2 Starting in 2019, employers wanting an extension to file W-2s past the January 31 deadline
IRS Clarifies Taxability of Moving Expenses Prior to 2018 With the passage of the Tax Cuts and Jobs Act, pastors can no longer deduct
Q&A: Can a Pastor Set Up a Housing Allowance on Two Payrolls? Such an arrangement can happen when neither revenue stream is enough to cover all of a minister's housing expenses. Richard R. Hammar
Responding to the Elimination of the Business Expense Deduction This tax reform change might mean it’s time to start an accountable reimbursement plan. The Editors