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

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”

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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.

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