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Tax

Gain valuable understanding of how unique, and often confusing, tax laws apply to churches and clergy, plus timely information on how to comply.

Feature Articles

from our newsletters
Making Sense of the Tax Cuts and Jobs Act

Making Sense of the Tax Cuts and Jobs Act Subscriber access only

What tax law changes mean for church employees and donors.
Richard Hammar Reviews Top 10 Tax Changes

Richard Hammar Reviews Top 10 Tax Changes Subscriber access only

What to know for 2018 filing and 2019 compliance.

Tax Calendar

Important deadlines for churches and ministers

January 1, 2019

  • Employees and employers each pay Social Security and Medicare taxes equal to 7.65 percent of an employee's wages. The tax rate does not change in 2019. The 7.65 percent tax rate is comprised of two components: (1) a Medicare hospital insurance tax of 1.45 percent, and (2) an “old‑age, survivor and disability” (Social Security) tax of 6.2 percent. There is no maximum amount of wages subject to the Medicare tax. The tax is imposed on all wages regardless of amount. For 2019, the maximum wages subject to Social Security taxes (the 6.2 percent amount) is $132,900. Stated differently, employees who receive wages in excess of $132,900 in 2019 pay the full 7.65 percent tax rate for wages up to $132,900, and the Medicare tax rate of 1.45 percent on all earnings above $132,900. Employers pay an identical amount. The Medicare tax rate for certain high-income taxpayers increases by an additional 0.9 percent.

January 15, 2019

Ministers (who have not elected voluntary withholding) and self-employed workers must file their ...

Tax Topics
  • Church Expenses
    Receipts, reimbursements, mileage, IRS audits
  • Church Income
    Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts
  • Clergy
    Exemptions, filing tax returns, housing allowance, definitions, withholdings, penalties, audit risk, estimated taxes, Social Security reporting requirements, taxable income, love gifts, retirement gifts
  • Exemption
    501(c)(3), property tax, sales tax, political activity
  • Payroll & Benefits
    Taxable and nontaxable

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Increase Giving at Church

Increase Giving at Church Subscriber access only

Develop practical and digital strategies to cultivate a culture of giving.
2019 Church & Clergy Tax Guide

2019 Church & Clergy Tax Guide Subscriber access only

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.