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.
Richard Hammar again authored this year’s guide with assistance from our staff. He is an attorney, CPA and widely published author specializing in legal and tax issues for churches and clergy.
Tax guide download
The tax guide is available for download in two ways — multiple files (all under 1.5 MB) or one single file. The single file download is recommended only for those with a high speed Internet connection. You may also contact us to request a printed or CD version of the tax guide.
Choose a download version
Single file (approximately 6 MB): Ministers Tax Guide (pdf)
Multiple files (all under 1.5 MB):
Section 1 (pdf) (pages 1–41, 467 KB)
Contents:
President’s message.
Part 1. Introduction.
Part 2. Basic tax questions for ministers and churches.
Part 3. 403(b) plans and IRAs.
Part 4. Step-by-step tax return preparation.
Form 1040.
Schedules A, B, C, C-EZ and SE.
Forms 2106 and 2106-EZ.
Section 2 (pdf) (pages 42-47, 1.3 MB)
Contents:
Part 5. Comprehensive example for active minister.
Facts about the example.
Example W-2 and 1040.
Example Schedules A and B.
Section 3 (pdf) (pages 48-52, 1.3 MB)
Contents:
Part 5. Comprehensive example for active minister, continued.
Example Schedules C-EZ and SE.
Forms 2106, 2441 and 8880.
Section 4 (pdf) (pages 53-58, 725 KB)
Contents:
Part 5. Comprehensive example for active minister, continued.
Supporting worksheets and statements.
Explanation of sample forms for active minister.
Section 5 (pdf) (pages 59–65, 1.3 MB)
Contents:
Part 6. Comprehensive example for retired minister.
Facts about the example.
Example 1040.
Example Schedules C-EZ and SE.
Supporting statements.
Explanation of sample forms for retired minister.
Section 6 (pdf) (pages 66–81, 1.3 MB)
Contents:
Special section: Important federal requirements for churches.
Appendices.
Find IRS forms, instructions and publications on the IRS Web site or call 1-800-TAX-FORM (1-800-829-3676).