ChurchFinance 보관 - EA Tax Guide

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Part 7: Income Tax Reporting for Ministers — 2026 Filing Season Guide

This 2026 Filing Season guide (2025 income) shows how ministers report wages, housing allowances, and expenses under the new 2025 law. It includes updated filing thresholds, deduction limits, Child Tax Credit, Senior Deduction, and the 70¢ mileage rate — all reflecting the OBBBA 2025 reforms.

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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.