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I. Tax Issues for the Minister & Religious Worker

Income Tax - General Clergy

Definitions, what is income: taxable, non-taxable; employees, independent contractors, housing allowance, social security.

Form W-2 in Detail
What goes where, due dates.

Employee Business Expenses
Accountable reimbursement plan;

Automobile Deductions
Standard mileage rates, cars provided by the church

Travel Away From Home
What's included in deductible expenses, U.S. travel, foreign travel, spouse's expenses

Per Diem Allowances
Who gets what deductions, definition

Transaction Chart
How to handle various transactions

Lease Value Table
IRS safe harbor

Independent Contractor - 20 Factors
IRS analysis

Housing Allowance - Request For
Housing Allowance - Guest Minister
Housing Allowance - Sample Wording Minutes

Samples:
  • Form W-2
  • Form 1099
  • Form 8809 - Extension for Certain Forms
  • Form 4361
  • Determination Letter from IRS
  • Accountable Reimbursement Plan
  • Self-employment Tax Computation
  • Minister EE
List of IRS Publications

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