Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
Church audits are rare but serious.
This 2025 EA Tax Guide explains how IRS examinations of churches actually work — from inquiry notices and CAPA protections to recordkeeping best practices.
Learn what the IRS can and cannot do, and how to stay compliant with OBBBA and Publication 1828.
Learn how to correctly document and report charitable donations under 2025 IRS rules.
This EA Tax Guide explains how churches and ministers can avoid common mistakes in issuing receipts, handling love offerings, and substantiating non-cash gifts — updated for the OBBBA and 2025 tax law.
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.
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.
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.