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Trusted Guidance for Pastors and Church Leaders
Clergy tax, church payroll and HR guidance from the team at Clergy Financial Resources, updated as the rules change.
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Paying Guest Speakers and Pulpit Supply: A Year-End Guide for Church Treasurers
Guest preachers, visiting musicians and pulpit supply are part of church life, but they come with reporting rules. Here is how the new $2,000 Form 1099-NEC threshold works for 2026 payments and what treasurers should gather before January.
The Deason Rule: Why Some Ministry Expenses Aren’t Fully Deductible
If you earn wedding, funeral or guest-preaching fees and also receive a tax-free housing allowance, a decades-old Tax Court rule limits how much of your ministry expenses you can deduct. Here is how the Deason rule works and how to plan around it.
Year-End 403(b) Planning for Ministers: Making the Most of 2026
Retirement contributions offer ministers a rare double benefit: they reduce income tax and, for church contributions, are not subject to self-employment tax. Here is what to review before December 31 to make the most of your 2026 403(b) limits.
2027 Social Security Figures Are Out: What They Mean for Ministers
The Social Security Administration has announced its 2027 figures, including a $192,300 wage base and a 3.6% cost-of-living increase. Here’s how the changes affect ministers’ self-employment tax, retired pastors who keep serving, and planning for the year ahead.
Retired Ministers and the Housing Allowance: Keeping a Valuable Benefit in Retirement
Retirement doesn’t have to mean the end of the minister’s housing allowance. Here’s how retired pastors can exclude church retirement income from tax as housing, the limits that apply, and the mistakes to avoid.
Church Treasurers: How Voluntary Withholding Can Spare Your Pastor an April Surprise
Ministers’ pay isn’t subject to mandatory withholding, which often leads to a large tax bill in April. A voluntary withholding agreement lets the church help the pastor cover both income tax and self-employment tax through payroll.
Congress Passes the Clergy Act: A Second Chance at Social Security for Ministers
If you’re a minister, you may have seen the headlines about a bill that could change the retirement picture for clergy. The good news is that there’s no need to panic. Ministers who opted out of Social Security years ago may soon get a one-time chance to opt back in. On September 30, 2026, the…
Year-End Payroll Checklist: Preparing Your Pastor’s W-2 the Right Way
Ministers’ W-2s follow special rules, from blank Social Security boxes to optional housing allowance reporting in Box 14. Here is a year-end checklist to help church treasurers get 2026 forms right before the February 1, 2027 deadline.
Accountable Reimbursement Plans: A Year-End Tune-Up for Ministers and Churches
Unreimbursed ministry expenses no longer reduce a pastor’s income tax, which makes a properly run accountable reimbursement plan more valuable than ever. Learn the three IRS requirements, the safe-harbor timelines and the 2026 mileage rate.
The Minister’s Housing Allowance: What Every Pastor Should Confirm Before 2026 Ends
The housing allowance is still one of the most valuable tax benefits available to ministers. Here’s how the lesser-of rule works, what expenses count, and the three steps to take before December 31.
Dual Tax Status: Why Ministers Are Both Employees and Self-Employed
Ministers are treated as employees for income tax but self-employed for Social Security. Here’s what dual tax status means, how SECA tax works in 2026, and how to avoid an April surprise.
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