Description
Ministers follow tax rules no other profession shares, and a return prepared like an ordinary W-2 employee’s is usually wrong. The Clergy Tax Preparation Guide walks ministers, their spouses and church treasurers through everything that matters for 2026 returns (filed in 2027), in plain language with worked examples.
What’s inside
- What’s new for 2026: the law changes that affect clergy, including the new charitable deduction for non-itemizers, the senior deduction and the higher 1099 threshold for churches
- Dual tax status: why ministers are employees for income tax but self-employed for Social Security, with a “Am I a minister for tax purposes?” decision chart
- Housing allowance: the three-part limit, what counts as a housing expense, parsonage rules and a fillable housing allowance worksheet
- Self-employment tax and Form 4361, plus an SE tax estimator and withholding guidance
- Expenses, accountable plans and retirement, including 403(b) savings and 2026 limits
- Two complete worked examples: a homeowner minister and a parsonage minister
- Reporting it on your return: where each item goes, sample W-2 and Schedule SE, and an 8-point pre-filing check
- Checklists and calendars: document checklist, year-at-a-glance calendar, records-retention table, key 2025 vs. 2026 numbers
- For the church treasurer: W-2 box-by-box guide, sample housing resolution and year-end checklist
- FAQ, glossary and IRS sources
Format
27-page PDF, instant download. Fillable checklists and worksheet, clickable table of contents and bookmarks.
This guide is for general informational purposes only and does not provide tax, legal or financial advice. For the purchaser’s personal use; not for redistribution.
