Ministerial tax issues can be complicated. You can find answers to the most common tax-related issues affecting churches and their ministers on this page.
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Ministers Tax Guide for 2012 Returns
This popular annual guide focuses on tax issues most likely to affect ministers and churches. It includes sample tax returns for both active and retired ministers. Church treasurers and other church leaders will find a valuable resource in the guide’s special section about important federal requirements for churches.
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 (approximately 4.3 MB)
Section 1 (pages 1–17, 245 KB) Introduction & Special Rules for Ministers
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- View Section 1 online
- President’s message.
- Part 1. Introduction.
- Part 2. Special Rules for Ministers.
Section 2 (pages 18-44, 269 KB) Step-by-Step Tax Return Preparation
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- Part 3. Step-by-Step Tax Return Preparation.
- Form 1040.
- Schedules A, B, C, C-EZ and SE.
- Forms 2106 and 2106-EZ.
Section 3 (pages 45-57, 2.2 MB) Comprehensive Example and Forms
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- Part 4. Comprehensive Example and Forms.
- Comprehensive example for senior minister.
- Example W-2 and 1040.
- Example Schedules A, C-EZ, M and SE.
- Forms 2106-EZ.
- Explanation of sample forms for active minister.
Section 4 (pages 58-67, 1.6 MB) Comprehensive Example and Forms, cont.
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- Part 4. Comprehensive Example and Forms, continued.
- Comprehensive example for retired minister.
- Form 1099-R
- Example 1040
- Example Schedules C-EZ, L and SE.
- Explanation of sample forms for retired minister.
- Comprehensive Example and Forms, continued.
Section 5 (pages 68–84, 210 KB) Important federal requirements for churches
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- View Section 5 online
- Special section: Important federal 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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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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