Understanding Unique Issues for Clergy On-Demand Webinar


The tax code has unique provisions related to clergy and how they report income, expenses and credits. Regardless if you are a minister performing ministerial services or a self-employed person, all clergy earnings, wages, offerings and fees received for performing marriages, baptisms, funerals, etc., are subject to income tax. This course covers the basics of properly preparing clergy returns and aspects from the employer’s perspective pertaining to compensation, fringe benefits, accountable plans and payroll taxes.


Upon completion of this course, you will be able to:

  • Identify who qualifies for special tax treatment as clergy
  • Apply the dual status nature of clergy
  • Categorize valid income and expenses for clergy
  • List the requirements for the housing allowance
  • Distinguish the unique treatment of employment taxes by churches
  • Identify income that is subject to self-employment tax
  • Differentiate between the use of Form 4361 and Form 4029

Course Details

This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.


Presented by: Les Marti, EA

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