Are all ministers treated as self-employed for social security purposes?
Ministers have what is commonly referred to as “dual tax status.” For federal income tax purposes, a minister is generally treated as a common law employee. For payments into Social Security, the minister is always self-employed. This is an IRS regulation and not an election. Services that a duly ordained, commissioned, or licensed minister performs in…
Who Qualifies For Special Tax Treatment As A Minister
When a church hires an employee, one of the initial decisions that must be made is whether to treat the worker as clergy, non-clergy employee or contractor. This decision may seem insignificant, but it has huge implications when it comes to payroll and taxes. Ministers have what is commonly referred to as “dual tax status.”…
W-2 and 1099 Filing: What You Need to Know
The IRS requires churches to report wage and salary information for employees on Form W-2. Your W-2 also reports the amount of your housing, federal, and state withholdings. As a non-clergy or clergy employee, the information on your W-2 is extremely important when preparing your tax return. To insure you have it in time, the IRS…
Ask the Pros – Clergy Tax Law
Researching a clergy issue on your own takes time and can leave you wondering if you’ve got the right answer. Turn to Clergy Financial Resources to save time while getting the correct answers. Most callers want answers to specific questions on tax returns, interpretations of new laws or maybe you don’t have time to find the answer…
Do you need an official designation for Housing allowance?
2018 Housing Allowance Form The allowance must be officially designated in advance by the church. The designation should be stated in writing, preferably by resolution of the governing body and/or in an employment contract. In addition, the designation should be recorded in the church budget and payroll records. If the only reference to the housing allowance is…
Can an employee submit a new W-4 at any time?
Yes, an employee may submit a new W-4 anytime they have changes. Often, they’ll submit a new form when they know they’ll be changing exemptions, adjustments, deductions, or credits on their return. For example, an employee may want to increase their withholding by decreasing the number of dependents they claim. Or they might want to…
Support Plans
We believe all churches and clergy should get the tax, payroll and HR support they need. Explore the range of support plans which allows you to choose the best plan for you.  For more than three decades, churches and clergy have been turning to Clergy Financial Resources to get straight to their answers. Get the right level of support! We…
Clergy Membership
Welcome to Clergy Membership – We’re here for you, the expert, and invite you to become a part of our organization. You’ll receive all the support, education, discounts and weekly updates. We’re your most trusted, comprehensive and cutting edge resource for clergy tax expertise. Setting the industry standard for excellence and integrity is what we have been doing…
Become a Member
Membership Benefits  Ask a Tax Pro Members receive 5 free questions each calendar year. Researching a tax issue on your own takes time and can leave you wondering if you’ve got the right answer. Turn to Clergy Financial Resources to save time while getting the correct answers. When you need an answer, our support staff is ready…
BREAKING NEWS: Injunction Issued on New Overtime Laws
On November 22, 2016,  U.S. District Judge Amos Mazzant granted a preliminary injunction on the new overtime rules that were to take effect December 1, 2016. U.S. District Judge Amos Mazzant III ruled in favor of the plaintiffs  who argued that the new OT rules would have caused an an increase in government costs in their states and would…