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Ministers Audit Techniques Guide - IRS tax forms

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.

expenses received under a nonaccountable plan. If the church or church agency pays amounts in addition to salary to cover the minister's self-employment tax or income tax, these are also includible in gross income. Rev. Rul. 68-507, 1968-2 C.B. 485. Fees for weddings, funerals, etc., given directly to the church rather than to the minister are ...

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