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Article
Clergy Tax Rules Extend Beyond Churches
The Tax Advisor
  • Paul G. Schloemer, Cedarville University
Document Type
Article
Publication Date
7-1-2009
Abstract

  • Whether an individual qualifies as a minister for tax purposes is determined based on who employs the individual and the duties the individual performs. An individual does not have to work for a church or denomination to be considered a minister but must perform the duties of a minister as specified in the regulations to be treated as a minister.
  • Ministers are subject to special tax rules, including eligibility for a tax-free parsonage or housing allowance, being treated as self-employed for Social Security tax purposes, and being exempt from federal income tax withholding.
  • If an employee provides the minister a housing allowance, the exclusion is limited to the lesser of the amount designated in advance by the employer as a housing allowance, the fair rental value of the residence, or the actual expenses incurred.

Disciplines
Keywords
  • Tax code,
  • tax law,
  • clergy
Citation Information
Paul G. Schloemer. "Clergy Tax Rules Extend Beyond Churches" The Tax Advisor (2009) p. 466 - 470
Available at: http://works.bepress.com/paul-schloemer/5/