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with Tanya Baber

Ministers & Clergy Tax Rules

Learning Objectives:

  • Define who qualifies as a minister under IRS Regulation
  • Understand the types of income ministers can have
  • Understand which ministerial income is subject to or exempt from self-employment tax
  • Determine what should be included on a minister’s W-2
  • Define minister’s housing allowance
  • Understand the Self-Employment Exemption election on Form 4361
  • Understand where information should be entered on various forms


Course Overview

Course Details
  • Level: Beginner
  • Cost: Free
  • Field of Study: Taxes
  • Advanced Prep: None
  • Credit Type: CE & CPE
  • Credit Hours: 1
Course Description

While many tax preparers may understand basic concepts related to tax exempt churches or organizations, many fail to understand the exceptions and special rules that apply to ministers. This course reviews the tax rules for members of the clergy including ministers' housing allowances, fringe benefits and ministerial expenses, as well as common expense issues. 

This course is designed to remedy weaknesses the preparer may have in their understanding of these tax rules including ministers' income, ministers' self-employment income, and the correctly prepared W-2. We also cover newly updated information for recent court cases that disallow tax-free housing allowances, changing a long-standing rule. This course is particularly useful for practitioners preparing clergy returns, whether only a couple per year or by the dozen!


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    Course Details