Blog

Tax return forms neatly arranged on a desk with green and beige folders, representing essential documents for filing annual taxes.

Form 4562가 뭐예요? — 감가상각·즉시상각 한눈에 보는 2025 세금보고 핵심폼

2025년 OBBBA 법안으로 100% 보너스 감가상각이 복원되면서 Form 4562는 다시 한 번 세금보고의 핵심이 되었습니다.
Section 179 즉시상각과 병행 하면 사업용 자산 비용을 전액 즉시 공제할 수 있으며, EA 실무 예시와 감사 대비 체크리스트로 실제 적용 방법을 정리했습니다.

“Pastel cathedral interior with soft morning light and rainbow-colored walkway — Church & Ministry Tax Tips cover image”

English

Part 6: Social Security & SE Tax for Clergy — How Form 4361 Works in 2025

Clergy pay Social Security taxes under SECA, not FICA.
This 2025 guide explains the dual-status rule, Form 4361 exemption process, SE tax calculation, and church election procedures — including how housing allowances affect SE tax and why the Form 4361 decision is permanent.

“Mint-green cathedral interior with light beams and cross window — Church & Ministry Tax Tips series cover”

English

Part 5: Minister Compensation & Housing Allowance — Understanding the 2025 Parsonage Rules

Clergy enjoy unique tax treatment for housing under IRC §107. This 2025 guide explains how to designate and calculate the minister’s housing allowance, apply the “least-of-three” rule, report it on Form W-2, and understand special rules for retired ministers.

“Gradient-toned church interior with sunlight through stained glass — Church and Ministry Tax Tips banner”

English

Part 4: UBIT Rules Every Church Must Know — How “Unrelated Business Income” Can Cost You Your 501(c)(3)

Churches can lose part of their tax-exempt benefits if they earn profit from non-religious activities.
This guide explains 2025 UBIT rules — how the IRS defines “unrelated business income,” when exceptions apply, and how to file Form 990-T without risking your 501(c)(3) status.