Special tax provisions apply to individuals who qualify as “ministers.” For example, they are allowed to exclude certain housing allowances from gross income and are exempt from federal tax withholdings. Most ministers are classified as employees, yet courts have also held some of them to be independent contractors. Minister‐employees have a dual tax status. They are considered employees for income reporting, fringe benefit, and expense deducting purposes but are treated as self‐employed persons for social security purposes. Because of their intricacies and material financial impact, special provisions that apply to ministers demand thorough legal analysis and careful tax planning. This article analyzes several key tax issues that confront ministers and provides a variety of tax planning ideas.
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Research Article| January 01 2008
Ministerial Tax Issues: On Wingo and a Prayer
The ATA Journal of Legal Tax Research (2008) 6 (1): 78–93.
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Dennis Schmidt; Ministerial Tax Issues: On Wingo and a Prayer. The ATA Journal of Legal Tax Research 1 December 2008; 6 (1): 78–93. doi: https://doi.org/10.2308/jltr.2008.6.1.78
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