Transcription of Ministers Audit Techniques Guide - IRS tax forms
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Ministers Audit Techniques Guide NOTE: This Guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. Publication Date: April 2009 Table of Contents Introduction: Overview of Issues .. 1 Who Qualifies For Special Tax Treatment As A Minister .. 3 Income Issues: .. 4 Income To Be Reported.
receive fees paid directly from parishioners for performing weddings, funerals, baptisms, masses and other contributions received for services. Under Treas. Reg. § 1.61-2(a)(1), all are includible in gross income, along with expense allowances for travel, transportation, or other business expenses received under a nonaccountable plan.
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