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Clergy Taxation Self-Study

Summary

The tax code has unique provisions related to clergy and how they report income, expenses and credits. This course covers the basics of preparing returns for clergy members and ministers. You’ll also learn about compensation, fringe benefits, accountable plans, and payroll taxes and its application to members of the clergy.

Objectives

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

  • Identify who qualifies for special tax treatment as clergy
  • Analyze the dual-status nature of clergy
  • Identify clergy compensation, including fringe benefits and love gifts
  • Categorize valid expenses for clergy
  • Calculate the nondeductible portion of business expenses based on tax-free income
  • List the requirements for the clergy housing allowance
  • Identify what clergy income is subject to self-employment tax

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.






   

Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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