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The invaluable tax tools by Richard R. Hammer, J.D., LL.M., CPA are here:

2023 Federal Reporting Requirements for Churches Guide

2023 Clergy Tax Return Preparation Guide for 2022 Returns

To learn more about federal tax reporting for churches, clergy payroll taxes, and clergy tax returns, click on the guides. 

Or to request a printed copy click here. Please provide the name of the requested guide(s) in the subject line and your full contact and address information for mailing purposes. 


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