Tax & Payroll Forms | Clergy Financial Resources

2027 Housing Allowance Form

Housing / Manse / Parsonage Designation

Under Treasury Regulation § 1.107-1(b), a housing allowance must be formally designated by official action of the employing church or other qualified organization before any payment is made. Although the Regulation does not explicitly require the designation to be in writing, best practice is to ensure it is documented in advance through official action. Documentation may take various forms, including a board resolution, a budget line item, corporate minutes, or an employment contract. Learn More

Need Additional Guidance?

Clergy Financial Resources provides Pro Advisor support for housing allowance and other tax-related questions. This support service is offered at a flat rate of $125 per 30‑minute session. Pro Advisor I Tax Support

Federal Estimated Payments

Clergy are subject to estimated tax payments on a quarterly basis which include federal, social security and state taxes. For example, when you receive clergy income in the first quarter of the year, the taxes are due at the end of that quarter. The year is divided into four payment periods, or due dates, for estimated tax purposes which are listed below. Clergy can also elect to have income taxes withheld from their compensation by means of voluntary withholding agreements which may simplify the budgeting. Payment 1 – April 15th (January through March) Payment 2 – June 15th (April through June) Payment 3 – September 15th (July through September) Payment 4 – January 15th (October through December) .

Source: Form 1040ES

IRS Clergy Publication 517

IRS Publication 517 features Social Security and Other Information
for Members of the Clergy and Religious Workers

Source: Publication 517

Tax Guide for Church and Religious Organization

This tax guide looks at the benefits and responsibilities of churches
and religious organizations under the federal tax law.

Source: Publication 1828

Religious Exemption

Examples of a variety of tax exemptions that clergy may be eligible for.
4361 Religious Exemption Form

Source: Form 4361

W-2 instructions

Instructions from the IRS on how to fill out a W-2 form.