Tax Guide for Ministers Filing 2011 Returns

by Richard R. Hammar, J.D., LL.M., CPA,
Senior Editor, Church Law & Tax Report

This book contains the basic information you need to complete your 2011 federal income tax return. It gives special attention to several forms and schedules and the sections of each form most relevant to ministers. The companion resource, Federal Reporting Requirements for Churches, helps churches comply with their federal tax reporting requirements.

This guide is divided into the following sections:

1. Introduction – This section reviews tax highlights for 2011 and presents several preliminary questions you should consider before preparing your tax return.
2. Special Rules for Ministers – In this section, you learn whether or not you are a minister for tax purposes, whether you are an employee or self-employed for both income tax and Social Security purposes, and how you pay your taxes.
3. Step-By-Step Tax Return Preparation – This section explains how to complete the most common tax forms and schedules for ministers.
4. Comprehensive Examples and Sample Forms – This section shows a sample tax return prepared for an ordained minister and spouse and for a retired minister and spouse.

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