⏱ About 20 minutesCLERGY
SKIP THIS PAGE IFYou received no pay from a church or religious employer during 2026.
YOU NEED THIS PAGE IFA church paid you anything, even for part of the year, even with no W-2, even if all of it was housing allowance.
WHAT THIS PAGE DOESCaptures your ministry pay from every church: W-2 figures first, then the pieces of your pay package. Clergy pay is taxed differently from ordinary wages, so we need the pieces, not just the total.
This page tells us how your church paid you. Getting the pieces right is what lets your housing allowance and other ministry benefits receive the correct tax treatment.
1 · Before you begin
Gather these first. Tick them off as you go.
2 · Completing the page
Work from the top of the organizer page to the bottom. Each section below matches a section on the page.
1No clergy W-2?Check the box at the top
No W-2 this yearIf you didn’t receive a clergy W-2 for 2026, check the box at the top of the page. You may still have ministry income to report. If so, complete Page 6 as well.
2Social Security exemptionOnly with an IRS-approved Form 4361
Form 4361 exemptionCheck Taxpayer or Spouse only if the IRS formally approved a Form 4361 exemption for that person. It’s uncommon and requires IRS approval. If you’re not sure it was approved, contact us before checking the box.
3Clergy W-2 informationOne line per W-2
For each W-2Taxpayer or Spouse, church or employer name, and Box 1 wages exactly as shown on the W-2. There’s room for several W-2s and the organizer totals them for you.
4Compensation details by churchOne column per church, top to bottom
How it worksEnter each church’s name across the top of a column, then work down the column entering the amounts. Each column totals automatically.
Clergy salaryYour regular ministerial salary, not including housing allowance.
Housing allowanceThe housing allowance your church officially designated. It’s reported separately because it receives unique tax treatment for clergy.
Social Security (SECA) allowanceMany churches reimburse part of your self-employment tax. It may be called a Social Security allowance, SECA allowance, SECA offset or self-employment tax reimbursement. Enter it on the Social Security line.
Automobile allowanceAny vehicle or mileage allowance paid by the church.
Professional expense allowanceAllowances for ministry costs like books, conferences, dues or continuing education.
Cell phone allowanceAny church-paid or church-reimbursed cell phone allowance.
Health insurance allowanceAny health insurance reimbursement or allowance paid by the church.
Moving expensesMoving expenses the church paid on your behalf.
Gifts and love offeringsGifts, special offerings, honorariums and appreciation gifts received through the church.
Other compensationUse the “Other” fields and briefly describe the payment, for example a retention bonus, ministry stipend, sabbatical pay or special project pay.
CLERGY TIPHousing allowance usually isn’t included in W-2 Box 1, but it still belongs on the Housing Allowance line here. If it’s shown in Box 14, enter it only once.
5CommentsExplain anything unusual
Use the comments whenYou changed churches, a housing allowance was designated late, you received unusual pay, your pay arrangement changed during the year, or you’re unsure how to report something. A little extra information often saves a follow-up question.
3 · Common mistakes that cause delays
The issues we see most often on this page.
Leaving off the housing allowanceIt usually isn’t in Box 1, but it still goes on the Housing Allowance line.
Housing allowance designated lateIt must be approved in writing before it’s paid. If it was approved after the fact, explain in the comments.
Entering a SECA allowance as housingA SECA allowance is taxable pay. Enter it on the Social Security line.
Missing gifts and love offeringsThese are often taxable. If unsure, list it and we’ll review it together.
Double countingAn allowance already in Box 1 entered again separately. If unsure, enter it and explain in the comments.
More than four churchesUse the comments or attach a separate list of churches and pay.
4 · When you’re finished
- Compare each church column with your W-2s, compensation agreement and housing allowance resolution.
- Add a note in the comments for any pay item you’re unsure about.
- Continue to Page 6.
Please don’t email tax documents. Email isn’t encrypted. Upload everything together through CyberCabinet when your organizer is complete.