Guides
Plain-English explanations, with references to IRS Publication 517.
The Clergy Act explained
What it does, who qualifies, and what is still unknown.
How to opt back in, step by step
What to do now and what must wait for the IRS.
Clergy Act timeline and updates
Dated votes and what comes next.
Clergy Act FAQ
Ten short answers.
Why ministers are both employees and self-employed
How income tax, Social Security and housing allowance fit together.
Who counts as a minister for tax purposes
The tests for ordination, duties and ministerial services.
Parsonage vs housing allowance
How each works, the three limits, and what you can deduct.
Estimated taxes and withholding
How to pay during the year, with a set-aside rule of thumb.
Accountable reimbursement plans
Reimburse ministry expenses tax-free, with sample policy language.
Form 4361 exemption
Who qualified, the deadline, and how the Clergy Act could change it.
Should a minister opt out of Social Security?
Eligibility, the deadline, and the pluses and minuses of each choice.
Retirement planning for ministers
Plans, contribution taxation, and housing allowance in retirement.
Should I opt back into Social Security?
The Clergy Act, the decision table and a calculator.
Wedding fees, honoraria and gifts
How fees, honoraria and love offerings are taxed and reported.
State tax and the housing allowance
Pennsylvania as an example, and how to check your state.
Church treasurer's guide
Payroll set-up, a sample resolution, and an annual calendar.
Clergy tax FAQ
Short answers to common questions.