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

Multiple files (all under 1.5 MB): 

Section 1 (pages 1–12, 309 KB)
Contents:
President’s message.
Part 1. Introduction.
Part 2. Special Rules for Ministers

Section 2 (pages 13-37, 350 KB)
Contents:
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 38-50, 1.5 MB)
Contents:
Part 4. Comprehensive Example and Forms 
Comprehensive example for active 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 51-59, 1.1 MB)
Contents:
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.

Section 5 (pages 60–72, 300KB)
Contents:
Part 4. Comprehensive Example and Forms, continued.
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).