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Understanding Church and Minister Taxation: Part 2

Taxes

Understanding Church and Minister Taxation: Part 2

Course 32002A · 2 hrs · CPA & EA

Ministers face a uniquely complex tax situation—they're treated as employees for income tax purposes but self-employed for Social Security, and they may qualify for valuable housing exclusions. This course covers the self-employment tax exemption, net earnings calculations, income and deductible expenses, retirement savings options, and the earned income credit. Special attention is given to who qualifies as a minister, parsonage allowance rules, retired ministers, religious order members, and allocating deductions when some income is tax-exempt.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Understanding Church and Minister Taxation: Part 2
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Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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