Ministers' Taxes

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.