Clergy Housing Allowance: Principal Residence
In the case of a taxpayer using more than one property as a residence, whether property is used by the taxpayer as the taxpayer’s principal residence depends upon all the facts and circumstances. If a taxpayer alternates between 2 properties, using each as a residence for successive periods of time, the property that the taxpayer…
Clergy Love Gifts
Are “love offerings” to clergy always taxable income?
Itemize or Take the Standard Deduction? A 2026 Guide for Ministers Who Own Their Homes
New rules for 2026, including a higher state and local tax cap and changes to charitable deductions, make this a good year for homeowner ministers to compare itemizing with the standard deduction before December 31.
Helping Your Pastor With Health Insurance: The Right Way to Reimburse Premiums
Reimbursing a pastor’s individual health insurance premiums informally can trigger steep IRS penalties. A QSEHRA offers small churches a tax-free, compliant alternative.
The Deason Rule: Why Some Ministry Expenses Aren’t Fully Deductible
If you earn wedding, funeral or guest-preaching fees and also receive a tax-free housing allowance, a decades-old Tax Court rule limits how much of your ministry expenses you can deduct. Here is how the Deason rule works and how to plan around it.
Year-End 403(b) Planning for Ministers: Making the Most of 2026
Retirement contributions offer ministers a rare double benefit: they reduce income tax and, for church contributions, are not subject to self-employment tax. Here is what to review before December 31 to make the most of your 2026 403(b) limits.
Clergy W-2 Kit (2026 Tax Year)
Instant download: PDF guide + Excel workbook
A step-by-step guide and workbook that show churches exactly how to complete a minister’s W-2, with worked examples, an error check and a year-end checklist.
2027 Clergy Withholding Guide
Avoid an April tax surprise with voluntary withholding. Ministers aren’t required to have taxes withheld from their pay, but they can ask their church to withhold a set amount from each paycheck. Done right, it covers both income tax and self-employment tax. This complimentary guide shows ministers and church treasurers how it works and how…
2027 Social Security Figures Are Out: What They Mean for Ministers
The Social Security Administration has announced its 2027 figures, including a $192,300 wage base and a 3.6% cost-of-living increase. Here’s how the changes affect ministers’ self-employment tax, retired pastors who keep serving, and planning for the year ahead.
Retired Ministers and the Housing Allowance: Keeping a Valuable Benefit in Retirement
Retirement doesn’t have to mean the end of the minister’s housing allowance. Here’s how retired pastors can exclude church retirement income from tax as housing, the limits that apply, and the mistakes to avoid.