Clergy Tax Help

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This is true whether you are an employee of your church or a self employed person under the common law rules. </b></div> <bR> <div> <B>Unless an ordained member of the clergy objects to social security benefits based upon conscientious or religious grounds he/she is subject to self employment tax. To object you must file IRS tax Form 4361. The IRS tax form must be filed before the due date of your IRS tax return for the second taxable year in which you earned $400 or more from work as a member of  the clergy. The social security self employment tax exemption is irrevocable.</b></div> <bR> <div> <B>Although you are considered a self employed individual for social security purposes, you may be considered an employee for other IRS tax purposes. </b></div> <bR> <div> <B>Self employment tax does not apply to any post-retirement benefits or the rental value of any parsonage or parsonage allowance.</b></div> <bR> <div> <B>Under these IRS tax rules, you are considered an employee or a self employed person depending on all the facts and circumstances. Generally, you are an employee if your employer has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. </b></div> <bR> <div> <B>If you are not considered an employee in performing your ministerial services, you will figure taxable net earnings on IRS tax form 1040, Schedule C. </b></div> <bR> <div> <B>Figure your self employment tax on IRS tax form 1040, Schedule SE. </b></div> <bR> <div> <B>If you earn or receive taxable income during the tax year that is not subject to tax withholding, or if you do not have enough income tax withheld, you may have to pay estimated tax. </b></div> <bR> <div> <B>Related tax information about clergy and self employment tax</b></div> <bR> <div> <B>Tax Directory Topics:</b></div> <div> <B>             Are housing allowances taxable to ministers?</b></div> <div> <B>             Employee or Independent Contractor?</b></div> <div> <B>             Income Related Questions and Answers</b></div> <div> <B>             IRS tax publications about clergy and self employment tax:</b></div> <bR> <div> <B>For more information about clergy and self employment tax see IRS tax Publication 17, Your Federal Income Tax. Please read this IMPORTANT Editor's Note regarding navigating IRS tax  publications with Adobe Acrobat Reader.</b></div> <bR> <div> <B>IRS tax publications can also be ordered by calling 1-800-829-3676.</b></div> <bR> <div> <B>I'm a minister.</b></div> <div> <I><B><U>(With the salary paid to the ministry)</U></b></I></div> <bR> <div> <B>Do I have to pay tax to the IRS on my housing allowance?</b></div> <bR> <div> <B>There is no tax to report on your IRS tax return for the value of a housing allowance provided to a duly ordained minister, rabbi, or cantor. A housing allowance paid to you if you are a duly ordained minister as part of your salary is not taxable income on your IRS tax return to the extent you use the housing allowance, in the tax year received, to provide a home or to pay utilities for a home with which you are provided. </b></div> <bR> <div> <B>This is true even if the housing allowance is used as a down payment  to buy a house. </b></div> <bR> <div> <B>You must be ordained to qualify for this tax free treatment. </b></div> <div> <I><B><U>Special IRS tax rules apply.</U></b></I></div> <bR> <div> <B>The amount of the housing allowance that you can exclude from </b><FONT SIZE="5" COLOR="#BF0000" FACE="Arial" ><B>your taxable income paid to you </b></FONT><B>on your IRS tax return </b><FONT SIZE="4" COLOR="#BF0000" FACE="Arial" ><B><U>cannot be more </U></b></FONT><B>than the reasonable compensation for your services as a minister. </b></div> <bR> <div> <B>The church or organization that employs you must </b><I><B><U>officially designate the housing </U></b></I><B>allowance payment  as a housing allowance before the payment is made. A definite amount must be designated as the housing allowance; the amount of the housing allowance cannot be determined at a later date.</b></div> <bR> <div> <B>A housing allowance is subject to self employment tax. </b></div> <div> <B>Other IRS tax provisions may apply. </b></div> <bR> <div> <B>This is using the Salary paid to you from your employer. </b></div> <bR> <div> <B>See the Web Pages listed above for additional clergy help.</b></div> </td> </tr></table></body>