Most ministers have a “dual tax status.” That means that although ministers are a
Some ministers are self-employed for income tax purposes. For example, full-time
A minister who is an employee for federal income tax purposes can also have self-
Most taxpayers are familiar with Form 1040, but employees and self-employed taxpa
Taxpayers who are employees for income tax purposes may benefit from several tax
Taxpayers who report their federal income tax returns as self-employed persons ar
The IRS can reclassify ministers as employees for income tax purposes if the IRS
Generally, churches should issue ministers a Form W-2 because most ministers are
No, churches are not required by law to withhold income taxes from their minister
Most paid church workers are employees for income tax purposes. Their churches sh
No. Churches cannot classify paid workers as independent contractors in an effort
Tests used by the IRS and federal courts would classify most ministers as employe
Remember, ministers usually have a dual tax status and should be treated as emplo