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Minister
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IRS.gov Web Site
Minister Audit Technique Guide
Tax Information for Churches and Religious Organizations
Principal Publications Publications
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Related Publications
Publication 517 Social Security and Other Information for Members of the Clergy & Religious WorkersIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 1828 Tax Guide for Churches and Religious OrganizationsPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Social Security and Other Information for Members of the Clergy and Religious Workers
Ministers. If you are a minister of a church, your earnings for the services you perform in your capacity...
Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Ministerial Services
Ministers. Most services you perform as a minister, priest, rabbi, etc., are ministerial services. These services...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 4361 Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science PractitionersTopic Screen for this Form
heading icon Frequently Asked Questions
FAQ - Interest, Dividends, Other Types of Income
A minister receives a salary plus a housing allowance. Is the housing allowance income? Where does the minister...
heading icon Tax Topics
Tax Topic 417
Earnings for Clergy. For income tax purposes, a licensed, commissioned, or ordained minister is generally treated...
Related Topic Links
related topicApproved Form 4361 or Form 4029
related topicClergy
related topicHealth Insurance Costs of Self-Employed Ministers
related topicHusband and Wife Missionary Team
related topicMinisterial Services
related topicMinisterial Trade or Business Expenses as an Employee
related topicMinisters and Church Employees
related topicMinisters' and Military Housing Allowance
related topicNonfarm Optional Method
related topicOfferings and Fees
related topicOrganizations, Religious
related topicOutside Earnings
related topicReligious Exemptions and Special Rules for Ministers
related topicReligious Sect, Member of Recognized
related topicRequesting Exemption - Form 4361