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Taxation of clergy can be difficult to understand, advise upon, and properly report. While most religious organizations are tax-exempt, the individual minister or clergy member is usually not. To add further complication, clergy may have several potential sources of income subjecting them to:

  • Paying estimated tax payments, even though they are an employee
  • Dealing with employee business expenses
  • Explaining how they spent money on their housing
  • Addressing whether they participate in the Social Security System

Proper information reporting on the part of the organization is equally important. We will include examples explaining proper reporting of various forms of clergy compensation.

Last reviewed for accuracy: October 2023.


Webinar Instructor: Tom O’Saben

Tom O’Saben, EA, was Assistant Director, Professional Education and Outreach, at Tax School from 2019 to 2022, and an instructor for Tax School from 2005 to 2008 and 2011 to 2022. He has presented tax-related instruction for various organizations throughout the country since 2003. Tom has been a tax practitioner since 1991 and earned his bachelor’s degree from Southern Illinois University Edwardsville.

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