Ministers have unique rules related to their income and payroll taxes. They're dual-status taxpayers, meaning they are considered employees for income taxes but self-employed for Social Security and Medicare contributions. Add the Clergy Housing Allowance and 100 years of legislative twists and turns to the mix and it makes for a unique tax return.
I researched and wrote several papers about ministers taxes in my graduate tax courses, and have worked with minister clients for the past few years. I've also presented to a variety of audiences on this and related topics.
If you have questions I might be able to answer, contact me anytime.
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