October 5, 2026
The Minister's Housing Allowance: What Every Pastor Should Confirm Before 2026 Ends
For most ministers, the housing allowance is the single most valuable tax benefit available to them. Under Internal Revenue Code Section 107, a qualifying minister can exclude a properly designated housing allowance from federal income tax. Done correctly, that can save thousands of dollars every year. Done carelessly, it can
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October 5, 2026
Dual Tax Status: Why Ministers Are Both Employees and Self-Employed
One of the most misunderstood parts of clergy taxes is that the IRS treats ministers in two different ways at the same time. This is called dual tax status, and understanding it is the key to avoiding underpayment penalties and unpleasant surprises at tax time. Two sets of rules For
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October 5, 2026
2026 Tax Law Changes Every Minister Should Know
The One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, made a number of changes that take effect for the 2026 tax year. Most of the core clergy rules, including the housing allowance and dual tax status, are unchanged. But several new provisions affect ministers' households and
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