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Self-Study — Course Detail

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Introduction to Clergy Tax: Forms, Rules & Challenges


Bob Jennings
Copyright© 2011

Course: 8112308   Version 1202
NASBA Category:     Taxes     CPE Credits 2
CTEC Credits: 2 Federal / California
Level: Basic    Run Time: 2.0 Hours
Prerequisite: There are no prerequisites.
Advance Preparation: None.
IRS Program Nbr: 0MYXB-T-00096-12-S





Course Description
A minister, priest, rabbi, or other licensed clergy has one of the most unusual and difficult individual tax returns prepared by a tax professional. There are numerous special rules on wages, outside income, housing allowance, expenses, double-deductions, limited deductions, SE issues and the earned income credit. In addition, it’s important to consider that it is best – for both the IRS and for the clergy member – for every minister to receive a W-2.  In this valuable course, Bob Jennings reviews the preparation of tax returns for members of the clergy, discussing housing allowances, fringe benefits, minister expenses, and accountable plans. Several practice aids for the church and the minister help make this course a practical and hands-on resource.

Western CPE has been approved by the California Tax Education Council to offer Course Title (2071-CE-0191), which provides 2 hours of federal credit and 0 hours of state credit towards the annual “continuing education” requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.


Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Determine who qualifies as a minister under the IRS rules, and determine the proper classification for income related to ministerial services.
  • Determine the proper classification of expenses related to ministerial services.
  • Determine what ministerial income is subject to and exempt from self-employment tax; use the comprehensive example to structure your calculation of a ministerial client’s income and the net taxable amount; and utilize tax calculators in your practice and provide ministerial clients with resources (housing allowance resolution and notification).




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