Answers to Ministerial Tax Questions

Ministerial tax issues can be complicated. GuideStone wants to serve those who serve the Lord by providing these resources to help answer the most common tax-related issues affecting churches and their ministers.

Ministers' Tax Guide for 2014 Returns

This popular annual tax guide includes sample tax returns for both active and retired ministers and step-by-step instructions for each. This edition contains a special supplement addressing the current status of the housing allowance exclusions. Additionally, church treasurers and other church leaders will find a valuable resource in the guide’s special section about important federal requirements for churches.

The Ministers' Tax Guide author, Richard Hammar, is an attorney, CPA, and widely published author specializing in legal and tax issues for churches and clergy.

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Single File

Section 1: Intro, Special Supplement & Special Rules for Ministers

  • Download Section 1
  • President’s message.
  • Special supplement: Current status of the housing allowance exclusions.
  • Part 1: Introduction.
  • Part 2: Special rules for ministers.

Section 2: Step-by-Step Tax Return Preparation

  • Download Section 2
  • Part 3: Step-by-step tax return preparation.
  • Form 1040.

Section 3: Other Forms and Schedules

  • Download Section 3
  • Schedules A, B, C, C-EZ, SE.
  • Form 2106 and Form 2106-EZ.

Section 4: Comprehensive Examples and Sample Forms

  • Download Section 4
  • Example one: Senior minister.
  • Comprehensive explanation.
  • Sample forms.
  • Example two: Retired minister.
  • Comprehensive explanation.
  • Sample forms.

Section 5: Federal reporting requirements for churches

Find IRS forms, instructions and publications on the IRS web site or call 1-800-TAX-FORM (1-800-829-3676).

Ministerial Tax Issues

There are multiple tax rules that apply only to ministers and churches. This specialized booklet is written in an easy-to-understand question and answer format. It will prove to be a valuable resource to ensure compliance with unique IRS regulations.

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Social Security

Is it ethical for ministers to opt out of Social Security? Russell Moore, president of the Ethics & Religious Liberty Commission of the Southern Baptist Convention, shares insight for those considering this critical decision.

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Compensation Planning Guide

As a church, you have a responsibility to take care of those who serve you while seeking to be good stewards of your limited financial resources. This workbook can help you achieve that goal. It is designed for use by the person(s) who determines pay arrangements for ministers and other church employees.

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Minister's Housing Allowance Questions and Answers

The minister’s housing allowance is the most important tax benefit available to ministers.  Section 107 of the Internal Revenue Code allows "ministers of the gospel" to exclude some or all of their ministerial income designated by their church or church-related employer as a housing allowance from income for federal income tax purposes.  Read more about the rules and limits.

Find answers to 24 commonly asked questions here.

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