Clergy—Religious Workers

Navigate the unique tax considerations for clergy and religious workers with this comprehensive guide. Covering income tax, self-employment tax, parsonage allowances, and more, this resource provides essential information to ensure compliance and optimize tax situations for ministers and religious employees.

Highlights:

• Ministerial Income: Guidelines on reporting wages, self-employment income, and parsonage allowances.

• Parsonage Housing Allowance: Understand the tax exclusion and self-employment tax implications.

• Self-Employment Tax: How to compute self-employment tax for ministers, including considerations for tax-exempt income.

• Retired Ministers: Special rules for housing allowances and self-employment tax exemptions for retired clergy.