Ministers’ Tax Guide

Ministerial tax issues can be complicated. GuideStone® wants to help make it easier!
As a part of our commitment to serving those who serve the Lord®, we are excited to once again provide our churches, ministries and individual participants with resources to help answer the most common tax-related questions and issues.

2022 Ministers’ Tax Guide for 2021 Returns

Our popular annual tax guide, written by Richard Hammar, J.D., LL.M., CPA, includes sample tax returns for both active and retired ministers and step-by-step instructions for each. This edition accounts for the tax-related effects from the American Rescue Plan Act of 2021 (ARPA) passed in 2021. Additionally, church treasurers and other church leaders will find a valuable resource in the guide’s special section about important federal reporting requirements for churches at the end of the publication.

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Tax Guide
Additional Resources
Single File: Tax Return Preparation Guide
President's Message and Table of Contents
Part 1: Introduction
  • How to Use This Guide
  • Tax Highlights for 2021
  • Preliminary Questions
Download Part 1: Introduction
Part 2: Special Rules for Ministers
  • Who is a minister for federal tax purposes?
  • Are ministers employees or self-employed for federal tax purposes?
  • Exemption from SECA
  • How do ministers pay their taxes?
Download Part 2: Special Rules for Ministers
Part 3: Step-by-Step Tax Return Preparation
  • Tax Forms and Schedules (Definitions)
  • Form 1040 (Steps)
  • Other Forms and Schedules (Steps)
  • Schedules A, B, C, SE, Form 8959 Additional Medicare Tax, Form 7202 Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals
Download Part 3: Step-by-Step Tax Return Preparation
Part 4: Comprehensive Examples and Sample Forms

Example One: Active Minister

  • Sample Forms: (Forms W-2 (Church and College), Form 1040, Schedule 1, Schedule 2, Schedule A, Schedule C, Schedule SE, QBI Deduction (Form 8995), Tax return attachments)

Example Two: Retired Minister

  • Sample Forms: (Form 1099-R from GuideStone, Form 1040, Schedule 1, Schedule 2, Schedule C, Schedule SE, Tax return attachments)
Download Part 4: Comprehensive Examples and Sample Forms
Part 5: Federal Reporting Requirements for Churches
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 for those who are Ministers for Tax Purposes.

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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 ministers’ housing allowance is a very 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 25 Commonly Asked Questions Here

Find IRS forms, instructions and publications at or call 1-800-TAX-FORM (1-800-829-3676).

We’re always here for assistance or to answer any questions you may have. Contact us at 1-888-98-GUIDE (1-888-984-8433) between 7 a.m. and 6 p.m. CT Monday–Friday. You can also email us at