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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: March 2022.


Webinar Instructor: Tom O’Saben

Tom O’Saben has been an instructor for the Tax School since 2009 and joined the Tax School team full-time as Assistant Director, Professional Education and Outreach in 2019. He has also been a presenter with the National Association of Tax Professionals, where he served as a Training Specialist developing curriculum, writing textbooks, and instructing at educational seminars. Tom’s practice, established in 1991, provides tax services for approximately 1,000 clients. Tom earned his bachelor’s degree from Southern Illinois University Edwardsville. He is an enrolled agent (EA).